Can you claim the transfer of certain amounts from your spouse or common-law partner (line 326)?

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Can you claim the transfer of certain amounts from your spouse or common-law partner (line 326)?

Question 3

Did your spouse or common-law partner require the total amount that he or she qualified for to reduce his or her federal taxable income to zero?

Note

Your spouse or common-law partner will have to complete a return to calculate these amounts, even if he or she does not need to file a return for the year.

Date modified:
2016-01-04