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| T1-2023 | Federal Amounts Transferred from your | Protected B when completed | ||||||||||||||||||
| Spouse or Common-Law Partner | Schedule 2 | |||||||||||||||||||
| Complete this schedule to claim a transfer of the unused part of your spouse's or common-law partner's federal amounts below. | ||||||||||||||||||||
| You may be able to claim all or part of certain amounts that your spouse or common-law partner qualifies for if they do not need to use them to reduce their federal tax to zero. |
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| If you were separated because of a breakdown in your relationship for a period of 90 days or more including December 31, 2023, your spouse or common-law partner cannot transfer any unused amounts to you. |
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| If your spouse or common-law partner is filing a return, use the amounts entered on their return. | ||||||||||||||||||||
| If your spouse or common-law partner is not filing a return, use the amounts they would have entered on their return, schedules, and worksheets as if they were filing a return, and attach their information slips. |
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| Attach a copy of this schedule to your paper return. | ||||||||||||||||||||
| Age amount (if your spouse or common-law partner was born in 1958 or earlier): | ||||||||||||||||||||
| Enter the amount from line 30100 of their return. | 35200 | 1 | ||||||||||||||||||
| Canada caregiver amount for infirm children under 18 years of age: | ||||||||||||||||||||
| Enter the amount from line 30500 of their return. | 35300 | + | 2 | |||||||||||||||||
| Pension income amount: | ||||||||||||||||||||
| Enter the amount from line 31400 of their return. | (maximum $2,000) | 35500 | + | 3 | ||||||||||||||||
| Disability amount: | ||||||||||||||||||||
| Enter the amount from line 31600 of their return.(1) | 35700 | + | 4 | |||||||||||||||||
| Tuition amount: | ||||||||||||||||||||
| Enter the federal amount designated to you from their forms T2202, TL11A or TL11C.(2) | 36000 | + | 5 | |||||||||||||||||
| Add lines 1 to 5. | = | 6 | ||||||||||||||||||
| Spouse's or common-law partner's taxable income: | ||||||||||||||||||||
| Enter the amount from line 26000 of their return on line 7 if it is $53,359 or less. If it is more than $53,359, enter the result of the following calculation: |
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| amount from line 76 of their return | ÷ 15% = | 7 | ||||||||||||||||||
| Amount from line 30000 of their return | 8 | |||||||||||||||||||
| Amount from line 100 of their return | + | 9 | ||||||||||||||||||
| Amount from line 32300 of their return | + | 10 | ||||||||||||||||||
| Add lines 8 to 10. | = | ► | – | 11 | ||||||||||||||||
| Spouse's or common-law partner's adjusted taxable income: | ||||||||||||||||||||
| Line 7 minus line 11 (if negative, enter "0") | 36100 | = | ► | – | 12 | |||||||||||||||
| Line 6 minus line 12 (if negative, enter "0") | Federal amounts transferred from your | |||||||||||||||||||
| Enter this amount on line 32600 of your return. | spouse or common-law partner | = | 13 | |||||||||||||||||
| (1) | If this is a new claim for the disability amount, attach a completed and certified Form T2201, Disability Tax Credit Certificate, to your paper return. |
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| Before assessing your return, the Canada Revenue Agency (CRA) will review your claim to see if your spouse or common-law partner is eligible for the disability tax credit. If they were eligible for 2022 and still meet the requirements in 2023, you do not need to send the CRA a new Form T2201 to claim this amount. However, you must send the CRA a new Form T2201 if the previous period of approval ended before 2023 or if the CRA asks you to. |
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| (2) | The maximum tuition amount your spouse or common-law partner can transfer to you is $5,000 minus the current year amounts they use, even if there is still an unused part. |
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| Your spouse or common-law partner cannot transfer to you any tuition, education, or textbook amounts carried forward from a previous year. |
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| See the privacy notice on your return. | ||||||||||||||||||||
| 5005-S2 E (23) | (Ce formulaire est disponible en français.) | Page 1 of 1 | ||||||||||||||||||