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Does anyone know where the schedule is to transfer age amount to spouse?

 
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Does anyone know where the schedule is to transfer age amount to spouse?

Thank you for the question.

 

Per the CRA; to transfer the age amount to your spouse, your spouse must complete fill in line 32600 on their own tax return. Note that this can be done if you don't not need to claim all of certain non-refundable tax credits to reduce your federal tax to 0.