ARCHIVED - Line 326 - Amounts transferred from your spouse

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You can transfer from your spouse (see definition of spouse on page 8) any of the following amounts that your spouse does not need to reduce his or her federal income tax to zero:

• the age amount (if your spouse was 65 or older);
• the pension income amount;
• the disability amount; and
• tuition fees and the education amount.

Use Schedule 2 to calculate your claim and attach a completed copy to your return. Be sure to show your marital status, and your spouse's name and social insurance number in the Identification area on page 1 of your return.

Receipts - Attach to your return your spouse's Form T2201, Disability Tax Credit Certificate. If you were allowed a disability amount in a previous taxation year and your spouse's condition has not changed, you can claim the disability amount without sending us another Form T2201. However, you have to send us a new form if the period stated on the certificate ended before 1995.

Do not include your spouse's receipts or forms for tuition fees or the education amount with your return. However, you have to keep them in case we ask to see them.

Note

You cannot transfer any unused amounts from your spouse if you were separated because of a breakdown in your relationship at the end of the year, and for a period of 90 days or more that included December 31, 1995.

Date modified:

2002-02-04