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Schedule Q - Retirement Income Transferred to Your Spouse (Rama please add French for entire page)

For the purpose of this schedule, by "spouse" please refer to your spouse on December 31, 2016 . If you were born before January 1, 1952, and had a spouse on December 31, 2016, you and your spouse (regardless of his or her age) can jointly decide to include up to 50% of your eligible retirement income for the year in the calculation of your spouse’s income. You can deduct the transferred amount on line 245 of your return, and your spouse must include the amount on line 123 of his or her return. If you agree to such a transfer, you must also transfer to your spouse the corresponding Québec income tax (including the health contribution) withheld from that income. To make the transfer, you must complete Schedule Q.

A. Retirement income transferred to your spouse

Line 10 - Amount from line 122 of your TP1 return. If you received amounts under a retirement compensation arrangement, see “Eligible retirement income” from line 122 in the guide

Line 12 - Amount from line 10 used to purchase an annuity or transferred to an RRSP, a RRIF or a PRPP/VRSP (included in the amount on line 250 [point 4])

Line 13 - Deduction claimed on line 250 (point 6) for a refund of unused PRPP/VRSP contributions included in your income on line 10 above

Line 14 - Deduction claimed on line 293 of your TP1 return for the amount on line 10

Line 16 - Deduction claimed on line 297 (point 12) of your return for the amount on line 10

Line 18 - Add lines 12 through 16

Line 20 - Subtract line 18 from line 10

Line 22 - Retirement income you are transferring to your spouse (maximum: 50% of the amount on line 20). Carry this amount to line 245 of your TP1 return. Your spouse must enter the same amount on line 123 of his or her return.

B. Quebec income tax withholding transferred to your spouse

Line 50 - Quebec income tax withheld ( RL-2 slip box J) from the income on line 20. If the income includes amounts received under a retirement compensation arrangement , include, on this line, the amount shown in box E of your RL-1 slip

Line 52 - Amount from line 22 above

Line 53 - Amount from line 20 above

Line 58 - Multiply line 50 by line 52. Divide the result by line 53. Carry this amount to line 451.1 of your return. Your spouse must enter the same amount on line 451.3 of his or her return.