Line 32600 – Can you claim the transfer of certain amounts from your spouse or common-law partner?

Note: Line 32600 was line 326 before tax year 2019.

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

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:

• the age amount (line 30100) if your spouse or common-law partner was 65 years of age or older
• the Canada caregiver amount for infirm children under 18 years of age (line 30500)
• the pension income amount (line 31400)
• the disability amount for self (line 31600)
• the tuition, education and textbook amounts (line 32300) for 2021 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.)

Forms and publications

• Income Tax Package – Guide, Returns, Schedules
• Form T2201, Disability Tax Credit Certificate