TaxCycle | Products | Pricing | Training | Documentation | Support | News

Transfer unused donations from deceased spouse

I have a client whose husband died last year. He had a large amount of unused charitable donations carried forward from last year, which cannot yet be used. Can anyone tell me how to transfer these unused donations from the husband’s return to the surviving wife’s tax return? Many Thanks, Mike Hyde, Ottawa, ON

CRA does not track donation carry forward so all you need to do is claim the amount on the surviving spouse. If reviewed you will need to show when the donations were made and when and who made the claims.

Jim

1 Like

Thanks for your answer Jim - - This makes good sense. I am curious though, from a technical point of view because there are two lines on the Charitable Donation Worksheet for transfers to and from the spouse - - but they do not support data entry. I’d still like to know how to do this on a tax return (Even if only for future reference).