245 – Deduction for retirement income transferred to your spouse

If you meet the following conditions, you can deduct the amount from the 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 2017);
  • you had a Spouse on December 31, 2017; and
  • you and your spouse agreed to include a portion of your retirement income in the calculation of your spouse's income.

Enclose 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 he or she was resident in Canada, outside Québec, you can deduct, on line 245, the amount you are deducting on line 210 of your federal income tax return.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter