451.3 – Québec income tax withholding transferred by your spouse

If you and your spouse (This link will open a new window) jointly decided that your spouse would transfer to you a portion of his or her retirement income, your spouse is also required to transfer to you the corresponding portion of the Québec income tax withheld from this income. Enter the amount from line 58 of your spouse’s Schedule Q on line 451.3 of your return.