Can you claim the transfer of certain amounts from your spouse or common-law partner?

Answer the following questions to find out if certain amounts from your spouse or common-law partner can be transferred to you.

Questions and answers

You may be able to claim all or part of the following amounts that your spouse or common-law partner qualifies for if your spouse or common-law partner did not need the whole amount to reduce their federal tax to "0":

  • the age amount (line 301) if your spouse or common-law partner was 65 years of age or older
  • the pension income amount (line 314)
  • the disability amount for self (line 316)
  • the tuition amount (line 323) for 2018 that your spouse or common-law partner designates to you
    (The maximum amount that your spouse or common-law partner can transfer is $5,000 minus the amounts that they use even if there is still an unused part.)
  • the Canada caregiver amount for infirm children under 18 years of age (line 367)

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, 2018, your spouse or common-law partner cannot transfer any unused amounts to you.

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