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

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

You may be able to claim all or part of the following amounts for which your spouse or common-law partner qualifies if he or she did not need the whole amount to reduce his or her federal tax to zero:

• the age amount (line 301) if your spouse or common-law partner was 65 years of age or older;

• the family caregiver amount for infirm children under 18 years of age (line 367);

• the pension income amount (line 314);

• the disability amount for self (line 316); and

• the tuition, education, and textbook amounts (line 323) for 2016 your spouse or common-law partner designates to you. The maximum amount your spouse or common-law partner can transfer is $5,000 minus the amounts he or she uses even if there is still an unused part.

• Notes
  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, 2016, your spouse or common-law partner cannot transfer any unused amounts to you.

  Complete Schedule 2 to calculate your claim.

  If the amount on this line includes a new claim for the disability amount, attach a completed and certified Form T2201, Disability Tax Credit Certificate. We will review your claim before we assess your return to see if your spouse or common-law partner is eligible for the disability tax credit. If he or she was eligible for 2015 and still meets the requirements in 2016, you can claim this amount without sending us a new Form T2201. However, you must send us one if the previous period of approval ended before 2016 or if we ask you to.

Supporting documents - If you are filing electronically, keep all your documents in case we ask to see them later. If you are filing a paper return, attach to your return your completed Schedule 2, and if your spouse or common-law partner is not filing a return, attach the information slips that show his or her income. Do not send your other supporting documents, but keep them in case we ask to see them later.