245 – Deduction for retirement income transferred to your spouse on December 31
If you meet the following conditions, you can deduct the amount from line 22 of Schedule Q on line 245:
- you were 65 or older at the end of the year (or on the day you ceased to be resident in Canada in 2022);
- you had a spouse on December 31, 2022; and
- you and your spouse agreed to include a portion of your retirement income in the calculation of your spouse's income.
File Schedule Q with your return.