If your spouse on December 31, 2024, was 65 or older at the end of the year (or on the day they ceased to be resident in Canada in 2024) and received eligible retirement income (see the instructions for line 122), you and your spouse can jointly decide to include up to 50% of the eligible retirement income your spouse received during the year in the calculation of your income. You must include the transferred amount on line 123 of your return, and your spouse can deduct the amount on line 245 of their return. To make the transfer, your spouse must complete Schedule Q and enclose it with their return. They must also transfer the corresponding Québec income tax withheld from that income to you.

Your spouse was resident in Canada, outside Québec

If your spouse was resident in Canada, outside Québec, and was 65 or older at the end of the year, the amount deducted on line 21000 of their federal return must be included on line 123 of your return.