Online Calculators since 2009
This calculate allows you to determine line 326 of your Tax Return, concerning transfers from you spouse or common-law partner
Either enter the amounts your spouse has entered on his/her return if filing their own return, or they are not filing a return, the amount they would be entering.
Line 326 - Amounts transferred from your spouse or common-law partner
You may be able to claim all or part of the following amounts for which your spouse or common-law partner qualifies if he or she did not need the whole amount to reduce his or her federal tax to zero:
the age amount (line 301) if your spouse or common-law partner was 65 years of age or older;
the family caregiver amount for children under 18 yearsof age (line 367);
the pension income amount (line 314);
the disability amount for self (line 316); and
your tuition, education, and textbook amounts (line 323) for 2022 your spouse or common-law partner designates to you. The maximum amount your spouse or common-law partner can transfer is $5,000 minus the amounts he or she uses 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, 2022, your spouse or common-law partner cannot transfer any unused amounts to you.
Complete Schedule 2 to calculate your claim. Enter your marital status and the information about your spouse or common-law partner (including his or her net income even if it is zero) in the "Identification" area on page 1 of your return.