Note: Line 32600 was line 326 before tax year 2019.

If your spouse or common-law partner does not need to claim all of certain non-refundable tax credits to reduce their federal tax to "0", 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 the amounts you are eligible to transfer from your spouse or common-law partner.

Forms and publications

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

Related topics

• Line 30100 – Age amount
• Line 30500 – Canada caregiver amount for infirm children under 18 years of age
• Line 31400 – Pension income amount
• Line 31600 – Disability amount (for self)
• Line 32300 – Your tuition, education, and textbook amounts