Line 326 – Amounts transferred from your spouse or common-law partner

If your spouse or common-law partner does not need to claim some or all of certain non-refundable tax credits to reduce his or her federal tax to zero, you may be able to transfer those unused amounts to your return.

Topics

• Can you claim the transfer of certain amounts from your spouse or common-law partner?
  Find out if you can transfer the unused parts of certain non-refundable tax credits that your spouse or common-law partner does not need.
• Completing your tax return
  How to calculate and claim, on your return, amounts you are eligible to transfer from your spouse or common-law partner.

Forms and publications

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

Related topics

• Line 301 – Age amount
• Line 314 – Pension income amount
• Line 316 – Disability amount (for self)
• Line 323 – Your tuition, education, and textbook amounts
• Line 367 – Family caregiver amount for children under 18 years of age

Date modified:

2017-01-03