Line 32600 - Amounts transferred from your spouse or common-law partner
Line 32600 - Amounts transferred from your spouse or common-law partner
You may be able to claim all or part of certain amounts that your spouse or common-law partner qualifies for if they do not need to use them to reduce their federal tax to zero. These amounts include:
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the age amount if your spouse or common-law partner was 65 years of age or older (line 30100)
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the Canada caregiver amount for infirm children under 18 years of age (line 30500)
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the pension income amount (line 31400)
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the disability amount for self (line 31600)
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tuition, education and textbook amounts (line 32300) that your spouse or common-law partner designates to you (the maximum amount your spouse or common-law partner can transfer to you is $5,000 minus the current year amounts they use, even if there is still an unused part)
Note
Your spouse or common-law partner cannot transfer to
you any tuition, education or textbook amounts carried
forward from a previous year. If you were separated
because of a breakdown in your relationship for a period
of 90 days or more including December 31, 2024, your
spouse or common-law partner cannot transfer any
unused amounts to you.
Complete Schedule 2, Federal Amounts Transferred from your Spouse or Common-law Partner, and enter the result on line 32600 of your return.
Enter your marital status and information about your spouse or common-law partner (including their net income even if it is "0") on page 1 of your return.
Complete Schedule S2, Provincial or Territorial Amounts Transferred from your Spouse or Common-Law Partner, to claim the corresponding provincial or territorial non-refundable tax credit. Enter the result on line 58640 of your provincial or territorial Form 428.
Disability amount
If the amount on line 32600 includes a new claim for the disability amount, attach a completed and certified Form T2201, Disability Tax Credit Certificate.
Before assessing your return, the CRA will review your claim to see if your spouse or common-law partner is eligible for the disability tax credit.
If your spouse or common-law partner was eligible for 2023 and still meets the requirements for 2024, you do not need to send the CRA a new Form T2201. However, you must send the CRA a new Form T2201 if the previous period of approval ended before 2024 or if the CRA asks you to.
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