Line 32600 – Amounts transferred from your spouse or common-law partner: Can you claim the transfer of certain amounts from your spouse or common-law partner?
Line 32600 – Amounts transferred from your spouse or common-law partner
Can you claim the transfer of certain amounts from your spouse or common-law partner?
You cannot claim amounts transferred from your spouse or common-law partner because your spouse or common-law partner required the total amount that they qualified for to reduce their federal taxable income to zero.
Return to Eligibility
You can claim certain amounts transferred from your spouse or common-law partner on line 32600 of your return.
To calculate your claim, complete Schedule 2 using the following instructions.
Line 30100 – Age amount
If your spouse or common-law partner was 65 years of age or older on December 31, 2024, and their net income is:
- $44,325 or less, enter $8,790 on line 35200 of Schedule 2
- less than $44,325 but more than $39,826, complete the chart for line 30100 using your Federal Worksheet to calculate your spouse's or common law partner's age amount. Enter the result on line 35200 of Schedule 2
Line 30500 – Canada caregiver amount for infirm children under 18 years of age
If your spouse or common-law partner is eligible to claim the Canada caregiver amount for infirm children under 18 years of age on line 30500 of your return, enter this amount on line 35300 of Schedule 2.
Line 31400 – Pension income amount
If your spouse or common-law partner received eligible pension, superannuation or annuity payments, complete the chart for line 31400 using your Federal Worksheet to calculate your spouse's or common-law partner's pension income amount. Enter the result on line 35500 of Schedule 2.
Line 31600 – Disability amount for self
If your spouse or common-law partner:
- was eligible for the disability tax credit (DTC) (line 31600) for a prior year and still meets the eligibility requirements, you can claim this amount without sending a new Form T2201, Disability Tax Credit Certificate to the CRA. However, you have to send a new Form T2201 if the previous period of approval ended before 2022 or if the CRA asks you to
- is 18 years of age or older and eligible for the DTC, enter $8,870 on line 35700 of Schedule 2
- is under 18 years of age and eligible for the DTC, complete the chart for line 31600 using your Federal Worksheet to calculate your spouse's or common-law partner's disability amount. Enter the result on line 35700 of Schedule 2
If this is a new claim, you are not eligible to use EFILE or NETFILE. Send a completed Form T2201 (including Part A), certified by a medical practitioner, with your paper return. Your claim will be reviewed before the CRA assesses your return to determine if your spouse or common-law partner qualifies for the credit
Line 32300 – Tuition, education, and textbook amounts
If your spouse or common-law partner qualified for the tuition, education and textbook amounts and they completed Form T2202, Tuition and Enrolment Certificate, Form TL11A, Tuition and Enrolment Certificate – University Outside Canada, or Form TL11C, Tuition and Enrolment Certificate – Commuter to the United States, designating you as the individual who can claim the transfer, enter the transfer amount on line 36000 of Schedule 2. The amount on line 36000 cannot be more than the amount on line 17 of your spouse's or common-law partner's Schedule 11.
Do not send any forms or receipts for your spouse's or common-law partner's tuition, education, and textbook amounts with your return. Keep them in case the CRA asks to see them at a later date.
Enter the amount from line 13 of Schedule 2 on line 32600 of your return and complete the "Information about your spouse or common-law partner" section on page 1 of your return.
Note
Your spouse or common-law partner cannot transfer any unused amounts to you if you were separated because of a breakdown in your relationship for a period of 90 days or more that included December 31, 2024.
Complete your provincial or territorial Schedule S2, Provincial or Territorial Amounts Transferred from your Spouse or Common-law Partner. Enter the result on line 58640 of your Form 428.
Return to Eligibility
You cannot claim amounts transferred from your spouse or common-law partner on your return because your spouse or common-law partner did not qualify for one or more non-refundable tax credit amounts.
Return to Eligibility
You cannot claim amounts transferred from a spouse or common-law partner on your return because you did not have a spouse or common-law partner in the tax year.
Return to Eligibility
You can claim the pension income amount. See line 31400 to find out how to calculate and report the pension income amount.
Return to Eligibility
You are not eligible to claim the pension income amount because the income that you reported on line 11500, line 11600 or line 12900 was not listed in the chart or was not received as a result of the condition listed for that type of income.
Return to Eligibility
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