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 2024);
• you had a spouse on December 31, 2024; 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.

Your spouse was resident in Canada, outside Québec

If you are transferring a portion of your retirement income to your spouse and they were resident in Canada, outside Québec, you can deduct, on line 245, the amount you are deducting on line 21000 of your federal income tax return.