According to this page on the CRA site ... you enter the full value ... but I've found what has happened ... The difference in the amount was transferred to MY return.
These spousal transfers are a REAL PAIN IN THE NECK when you have no obvious control over them and in some cases when you appear to have control, those controls don't work properly.
Although the results work, what I fear is that it will be another dose of interminable reviews ... for the next year or so, starting with Revenue forgetting again that I have PoA because my wife (whose investments earn the money!) is in a home with Alzheimer's.
As much as I like Ufile, I may have to change next year ... I've spent days sorting out problems because there's no direct reference from the return back to the Interview and help only takes you to the CRA information!