Line 32600 – Amounts transferred from your spouse or common-law partner
Note: Line 32600 was line 326 before tax year 2019.
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.
- Can you claim the transfer of certain amounts from your spouse or common-law partner?
Find out if you can transfer the unused parts of certain non-refundable tax credits that your spouse or common-law partner does not need.
- Completing your tax return
How to calculate and claim on your return the amounts you are eligible to transfer from your spouse or common-law partner.
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