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Reporting amounts transferred from spouse

Pre-test question

Select True or False

An individual may be able to claim all or part of certain amounts that their spouse or common-law partner is eligible for but does not need to use towards reducing their own federal tax to zero.

  • True
  • False

Instructions

  1. Open the tax software
  2. Review the Background information and Required slips (tax slips, receipts, etc.)
  3. Provide all required information for the appropriate sections of the tax software
  4. Once completed, compare your results with the solution provided
  5. Afterwards, refer to Key points of the tax software and the Takeaway points

Background information

Situation

Tim and Donna are married and preparing their tax returns. They both have working income. Tim also received Advanced Canada workers benefit payments.

Identification information
Category Value
Name Tim Ward
Social insurance number (SIN) 000 000 000
Address 123 Main Street
City, Province X0X 0X0
Date of birth (DOB) August 8, 1964
Marital status Married to:
Donna Ward on June 7, 1986
SIN: 000 000 000
DOB: June 13, 1959

Required slips

T4 – Statement of Remuneration Paid (for Tim)

T4 – Statement of Remuneration Paid

Text version of the above image

T4 – Statement of Remuneration Paid
Protected B
Employer’s name: Torch Corp.
Employee’s name and address:
Last name: Ward
First name: Tim
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 35,776.00
Box 16: Employee’s CPP contributions – see over: 1,310.11
Box 18: Employee’s EI premiums: 600.00
Box 22: Income tax deducted: 3,566.12
Box 24: EI insurable earnings: 35,776.00
Box 26: CPP/QPP pensionable earnings: 35,776.00
Box 45: Employer-offered dental benefits: 4

T4 – Statement of Remuneration Paid (for Donna)

T4 – Statement of Remuneration Paid

Text version of the above image

T4 – Statement of Remuneration Paid
Protected B
Employer’s name: Heat Inc.
Employee’s name and address:
Last name: Ward
First name: Donna
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 7,500.00
Box 16: Employee’s CPP contributions – see over: 204.00
Box 18: Employee’s EI premiums: 115.00
Box 22: Income tax deducted: 700.00
Box 24: EI insurable earnings: 7,500.00
Box 26: CPP/QPP pensionable earnings: 7,500.00
Box 45: Employer-offered dental benefits: 1

RC210 – Advanced Canada workers benefit (ACWB) statement (For Tim)

RC210 – Advanced Canada workers benefit (ACWB) statement

Text version of the above image

RC210 – Advanced Canada workers benefit (ACWB) statement
Issued by: Canada Revenue Agency
Ward, Tim
123 Main Street
City, Province  X0X 0X0
Social insurance number: 000 000 000
Box 10: Total Basic Advanced Canada workers benefit: 759.00

Review your results

Solution to Reporting amounts transferred from spouse.

Key points of the tax software

Important note

To access complete instructions on the various steps of entering data into the software, click on the title of each section below.

 
Tim's interview

Employment income (T4)

  • Click T4 and employment income in the left-side menu
  • Click the + sign next to T4 income (earned in any province except Quebec) in the T4 and T4E section
  • Enter the information from the tax slip

Advanced Canada workers benefit (RC210)

  • Click Other information slips in the left-side menu
  • Click the + sign next to RC210 – Canada workers benefit advance payments statement [Federal line 41500]
  • Enter the information from the tax slip
Donna's interview

Employment income (T4)

  • Repeat the same steps you did for Tim

Takeaway points

Spouse or common-law partner amount

Age amount

Amounts transferred from your spouse or common-law partner

Page details

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