Transferring Québec credits from one spouse to the other
If you and your spouse or common-law partner prepared a coupled return,
any unused amount from one spouse is transferred automatically to the other,
if eligible.
If you and your spouse or common-law partner are not preparing your returns together,
enter this amount directly on line 431 of your TP-1.
If you and your spouse or common-law partner are not preparing your returns together,
enter this amount in the INTRODUCTION section of the interview, under Name, info about your spouse or partner.