Reporting amounts transferred from spouse

Source URL

https://www.canada.ca/en/revenue-agency/services/tax/individuals/community-volunteer-income-tax-program/lend-a-hand-individuals/cvitp-learning-guide/practice-case-studies/reporting-amounts-transferred-spouse.html

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Reporting amounts transferred from spouse

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Pre-test question

Instructions

  1. Open the tax software
  2. Review the Background information and Required slips (tax slips, receipts, etc.)
  3. Provide all required information for the appropriate sections of the tax software
  4. Once completed, compare your results with the solution provided
  5. Afterwards, refer to Key points of the tax software and the Takeaway points

Background information

Situation

Tim and Donna are married and preparing their tax returns. They both have working income. Tim also received Advanced Canada workers benefit payments.

Identification information

Category Value
Name Tim Ward
Social insurance number (SIN) 000 000 000
Address 123 Main Street
City, Province X0X 0X0
Date of birth (DOB) August 8, 1964
Marital status Married to:
Donna Ward on June 7, 1986
SIN: 000 000 000
DOB: June 13, 1959

Required slips

T4 – Statement of Remuneration Paid (for Tim)

Text version of the above image

T4 – Statement of Remuneration Paid
Protected B
Employer’s name: Torch Corp.
Employee’s name and address:
Last name: Ward
First name: Tim
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 35,776.00
Box 16: Employee’s CPP contributions – see over: 1,310.11
Box 18: Employee’s EI premiums: 600.00
Box 22: Income tax deducted: 3,566.12
Box 24: EI insurable earnings: 35,776.00
Box 26: CPP/QPP pensionable earnings: 35,776.00
Box 45: Employer-offered dental benefits: 4

T4 – Statement of Remuneration Paid (for Donna)

Text version of the above image

T4 – Statement of Remuneration Paid
Protected B
Employer’s name: Heat Inc.
Employee’s name and address:
Last name: Ward
First name: Donna
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 7,500.00
Box 16: Employee’s CPP contributions – see over: 204.00
Box 18: Employee’s EI premiums: 115.00
Box 22: Income tax deducted: 700.00
Box 24: EI insurable earnings: 7,500.00
Box 26: CPP/QPP pensionable earnings: 7,500.00
Box 45: Employer-offered dental benefits: 1

RC210 – Advanced Canada workers benefit (ACWB) statement (For Tim)

Text version of the above image

RC210 – Advanced Canada workers benefit (ACWB) statement
Issued by: Canada Revenue Agency
Ward, Tim
123 Main Street
City, Province X0X 0X0
Social insurance number: 000 000 000
Box 10: Total Basic Advanced Canada workers benefit: 759.00

Review your results

Solution to Reporting amounts transferred from spouse.

Key points of the tax software


Important note

To access complete instructions on the various steps of entering data into the software, click on the title of each section below.

Tim's interview

Employment income (T4)

  • Click T4 and employment income in the left-side menu
  • Click the + sign next to T4 income (earned in any province except Quebec) in the T4 and T4E section
  • Enter the information from the tax slip

Advanced Canada workers benefit (RC210)

  • Click Other information slips in the left-side menu
  • Click the + sign next to RC210 – Canada workers benefit advance payments statement [Federal line 41500]
  • Enter the information from the tax slip

Donna's interview

Employment income (T4)

  • Repeat the same steps you did for Tim

Takeaway points

Spouse or common-law partner amount

  • Tim can claim the spouse or common-law partner on line 30300 of his tax return because of Donna’s low income
  • The tax software automatically calculates and claims this amount when applicable

Age amount

  • Donna is eligible for the age amount on line 30100 of her tax return because she is 65 years of age or older on December 31 of the tax year
  • It is possible to transfer some or all of the credit to the other spouse
  • The tax software automatically calculates and claims this amount

Amounts transferred from your spouse or common-law partner

  • An individual may claim this amount if their spouse or common-law partner does not need all or part of certain credits to reduce their federal income tax to zero
  • The tax software automatically calculates and claims this amount on line 32600 of the tax return
  • In this case, Donna’s age amount on line 30100 of her tax return was transferred to Tim because she had no federal tax to pay


Page details

2025-09-24