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

Answer

You can claim certain amounts transferred from your spouse or common-law partner on line 32600 of your return.

To calculate your claim, complete Schedule 2, Federal Amounts Transferred from your Spouse or Common-law Partner, using the following instructions.

Line 30100 – Age amount

If your spouse or common-law partner was 65 years of age or older on December 31, 2022, and their net income is:

• $39,826 or less, enter $7,898 on line 35200 of Schedule 2
• less than $92,480 but more than $39,826, complete the chart for line 30100 using your Federal Worksheet to calculate your spouse's or common law partner's age amount. Enter the result on line 35200 of Schedule 2

Line 30500 – Canada caregiver amount for infirm children under 18 years of age

If your spouse or common-law partner is eligible to claim the Canada caregiver amount for infirm children under 18 years of age on line 30500 of your return, enter this amount on line 35300 of Schedule 2.

Line 31400 – Pension income amount

If your spouse or common-law partner received eligible pension, superannuation or annuity payments, complete the chart for line 31400 using your Federal Worksheet to calculate your spouse's or common-law partner's pension income amount. Enter the result on line 35500 of Schedule 2.

Line 31600 – Disability amount for self

If your spouse or common-law partner:

• was eligible for the disability tax credit (DTC) (line 31600) for a prior year and still meets the eligibility requirements, you can claim this amount without sending a new Form T2201, Disability Tax Credit Certificate to the CRA. However, you have to send a new Form T2201 if the previous period of approval ended before 2022 or if the CRA asks you to
• is 18 years of age or older and eligible for the DTC, enter $8,870 on line 35700 of Schedule 2
• is under 18 years of age and eligible for the DTC, complete the chart for line 31600 using your Federal Worksheet to calculate your spouse's or common-law partner's disability amount. Enter the result on line 35700 of Schedule 2

If this is a new claim, you are not eligible to use EFILE or NETFILE. Send a completed Form T2201 (including Part A), certified by a medical practitioner, with your paper return. Your claim will be reviewed before the CRA assesses your return to determine if your spouse or common-law partner qualifies for the credit

Line 32300 – Tuition, education, and textbook amounts

If your spouse or common-law partner qualified for the tuition, education and textbook amounts and they completed Form T2202, Tuition and Enrolment Certificate, Form TL11A, Tuition and Enrolment Certificate – University Outside Canada, or Form TL11C, Tuition and Enrolment Certificate – Commuter to the United States, designating you as the individual who can claim the transfer, enter the transfer amount on line 36000 of Schedule 2. The amount on line 36000 cannot be more than the amount on line 17 of your spouse's or common-law partner's Schedule 11, Federal Tuition, Education, and Textbook Amounts

Do not send any forms or receipts for your spouse's or common-law partner's tuition, education, and textbook amounts with your return. Keep them in case the CRA asks to see them at a later date.

Enter the amount from line 13 of Schedule 2 on line 32600 of your return and complete the "Information about your spouse or common-law partner" section on page 1 of your return.

Complete your provincial or territorial Schedule S2, Provincial or Territorial Amounts Transferred from your Spouse or Common-law Partner. Enter the result on line 58640 of your Form 428.

Return to Eligibility

Forms and publications

• Income Tax Package – Guide, Returns, Schedules