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Can you claim the transfer of certains amounts from your spouse or common-law partner?

Questions and answers buttonClick here to find out if certains amounts from your spouse or common-law partner can be transferred to you.

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 or older;
  • tuition, education, and textbook amounts (line 323) for 2006 that your spouse or common-law partner designates. The maximum amount that your spouse or common-law partner can transfer is $5,000 minus the amounts that he or she uses, even if there is still an unused part.

Note
Your spouse or common-law partner cannot transfer to you any tuition or education amounts carried forward from a previous year. In addition, he or she 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, 2006.

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