In situations where such a transfer would result in the creation of, or an increase in, the spousal tax credit for the taxpayer, dividends received by the spouse or common-law part- ner of the taxpayer can be transferred to him and included in his tax return.

Question

Quizplus · Accepted Answer

This statement is true. If transferring dividends to the spouse or common-law partner of a taxpayer results in the creation or increase of the spousal tax credit for the taxpayer, then the dividends can be included in the spouse or common-law partner's tax return.

In Situations Where Such a Transfer Would Result in the Creation