If You Pay Taxes · 🇨🇦 Canada

Spousal Credit Transfer — Pull Unused Credits Off a Lower-Income Spouse's Return

Difficulty Easy Applies To All Provinces & Territories Last Updated 2026-04-03

Spousal Credit Transfer — Pull Unused Credits Off a Lower-Income Spouse’s Return

What Is It?

CRA lets one spouse claim certain unused amounts from the other spouse or common-law partner on line 32600.

What Most People Don’t Know

  • This is not automatic in every tax-filing flow.
  • Only specific credits can transfer.
  • Pension income amount, disability amount, and some tuition amounts are among the eligible transfers.

Sources