Completing your tax return

Complete Schedule 2, Federal Amounts Transferred From Your Spouse or Common-law Partner, to calculate your claim. Enter, on line 326 of Schedule 1, Federal Tax, the amount from line 10 of the completed Schedule 2.

If your spouse or common-law partner is filing a return, use the amounts that he or she entered on his or her return, schedules and worksheet.

If your spouse or common-law partner is not filing a return, use the amounts that he or she would use on his or her return, schedules and worksheet, if filing a return.

Make sure you enter your marital status and the information concerning your spouse or common-law partner (including his or her net income, even if it is zero) in the "Identification and other information" area on page 1 of your return.

If the amount on line 326 includes a new application for the disability tax credit, also attach a completed and certified Form T2201, Disability Tax Credit Certificate. We will review your claim before we assess your return to determine if your spouse or common-law partner qualifies. If he or she was eligible for the disability tax credit for 2015 and still meets the eligibility requirements in 2016, you can claim this amount without sending us a new Form T2201. However, you have to send us one if the previous period of approval ended before 2016 or we ask you to do so.

Remember to complete Schedule S2, Provincial Amounts Transferred From Your Spouse or Common-Law Partner, to claim the corresponding provincial or territorial non-refundable tax credit. Enter the amount which you are entitled on line 5864 of your provincial or territorial Form 428.

Supporting documents

Filing electronically

Keep all of your documents in case we ask to see them at a later date.

Filing a paper return

Attach your completed Schedule 2. If your spouse or common-law partner is not filing a return, also attach the information slips that show his or her income. Do not send your other documents, but keep them in case we ask to see them at a later date.

Forms and publications

• General Income Tax and Benefit Package – Guide, Returns, Schedules
• Form T2201, Disability Tax Credit Certificate

Date modified:

2017-01-03