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.)
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, 2021, your spouse or common-law partner cannot transfer any unused amounts to you.
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