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, such as their:
- age amount if your spouse or common-law partner was 65 years of age or older (line 30100)
- Canada caregiver amount for infirm children under 18 years of age (line 30500)
- pension income amount (line 31400)
- disability amount for self (line 31600)
- tuition, education and textbook amounts (line 32300) that your spouse or common-law partner designates to you (the maximum amount your spouse or common-law partner can transfer to you is $5,000 minus the current year amounts they use, even if there is still an unused part.)
Answer the following questions to find out if certain amounts from your spouse or common-law partner can be transferred to you.
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, 2022, your spouse or common-law partner cannot transfer any unused amounts to you.
Completing your tax return
Complete Schedule 2, Federal Amounts Transferred From Your Spouse or Common-law Partner, and enter the result on line 32600 of your return.
If your spouse or common-law partner is filing a return, use the amounts that they entered on their return.
If your spouse or common-law partner is not filing a return, use the amounts that they would enter on their return, schedules and worksheet as if they were filing a return.
Enter your marital status and information about your spouse or common-law partner (including their net income even if it is "0") on page 1 of your return.
If the amount on line 32600 includes a new claim for the disability amount, attach a completed and certified Form T2201, Disability Tax Credit Certificate. Before assessing your return, the Canada Revenue Agency (CRA) will review your claim to see if your spouse or common-law partner is eligible for the disability tax credit. If your spouse or common-law partner was eligible for 2021 and still meets the requirements for 2022, you do not need to send the CRA a new Form T2201. However, you must send the CRA a new Form T2201 if the previous period of approval ended before 2022 or if the CRA asks you to.
Complete Schedule S2, Provincial or Territorial Amounts Transferred From Your Spouse or Common-Law Partner, to claim the corresponding provincial or territorial non-refundable tax credit. Enter the result on line 58640 of your provincial or territorial Form 428.
Keep all of your documents in case the CRA asks to see them later.
Filing a paper return
Attach your completed Schedule 2. If your spouse or common-law partner is not filing a return, also attach the information slips that show their income. Do not send your other documents but keep them in case the CRA asks to see them later.
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