451.1 – Amount from line 58 of your Schedule Q

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End of note

If, by mutual agreement between you and your spouse, you are transferring a portion of your retirement income to your spouse, you must also transfer the Québec income tax withheld from that income to your spouse. On line 451.1 of your return, enter the amount from line 58 of your Schedule Q. Your spouse must enter the same amount on line 451.3 of his or her return.

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