content area top Part 1 If an individual taxpayer cannot use the age, disability, or pension credits because of insufficient income, the unused credits can be transferred to a spouse or common-law partner. Question content area bottom Part 1 A. True because the unused age, disability, or pension credits can be transferred as long as they are not needed to reduce the spouse's or common-law partner's federal income tax payable to nil. B. False because only the disability or pension credits can be transferred as long as they are not needed to reduce the spouse's or common-law partner's federal income tax payable to nil. C. False because only the unused age and disability credits can be transferred to the