Transferring Income Tax Credits to Your Spouse or Common-law Partner

You can transfer some income tax credits to your spouse or common-law partner.

The transferable credits are the age credit, disability credit, pension income credit, your own education and tuition fee credits, and the textbook tax credit.

If you are able to reduce your taxes payable to zero without using all of your available credits, you should transfer some of these unused credits to your spouse's return. The textbook tax credit is added to unused tuition and education tax credit amounts for the purposes of transfer to your spouse or common-law partner.

Don't let your credits go to waste.