Available Tax Forms
 All-in-one data center
 Checklist
 T4
 T4A
 T4A(OAS)
 T4A(P)
 T4E
 T4PS
 T4A-RCA
 T4RIF
 T4RSP
 T5
 T4FHSA
 T3
 T5006
 T5007
 T5008
 T5013
 RC210
 T1 GENERAL
>>Show more forms
HomeTax calculator

Quick edit form(mobile version)
  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.
 
  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.
 
  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.
 
  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:
  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.
  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.
 
  (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.
  Your spouse or common-law partner cannot transfer to you any tuition, education, or textbook amounts carried forward
from a previous year.
       
  See the privacy notice on your return.  
 
 
  5005-S2 E (23) (Ce formulaire est disponible en français.) Page 1 of 1