Line 32600 – Amounts transferred from your spouse or common-law partner, for someone who died

Sometimes there are amounts that the deceased's spouse or common-law partner does not need to reduce their federal income tax to zero. In these situations, you can transfer the remaining amounts to the deceased's final return.

Also, the deceased may have amounts that are not needed to reduce their federal tax to zero. If this is the case, you can transfer the remaining amounts to the return of the spouse or common-law partner. However, before you can do this, you have to reduce the federal tax to zero on the final return you file for the deceased.

For either situation, you can transfer the following amounts if the person transferring the credit meets all of the following requirements for the credit:

• the age amount (line 30100)
• the Canada caregiver amount for infirm children under 18 years of age (line 30500)
• the pension income amount (line 31400)
• the disability amount (line 31600)
• tuition amount (line 32300)

If you do transfer any of these amounts, complete Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner, and attach it to the final return for the deceased.

For more information, see line 32600.

Forms and publications

• Federal income tax and benefit information
• Guide T4011, Preparing Returns for Deceased Persons
• Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner