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Provincial Amounts Transferred from your Spouse or Common-Law Partner |
Schedule ON(S2) 2023 Protected B when completed |
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| Complete this schedule and attach it to your return to claim a transfer of the unused part of your spouse's or common-law partner's provincial amounts below. |
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| You can claim these amounts if you are eligible to claim the equivalent federal amounts on your federal Schedule 2. | ||||||||||||||||||
| If your spouse or common-law partner is filing a return, use the amounts that they entered on their Form ON428. | ||||||||||||||||||
| If your spouse or common-law partner is not filing a return, use the amounts they would enter on their Form ON428 as if they were filing a return and attach their information slips. |
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| If your spouse or common-law partner was not a resident of Ontario at the end of the year, special rules may apply. For more information, call the Canada Revenue Agency at 1-800-959-8281. |
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| Age amount (if your spouse or common-law partner was born in 1958 or earlier): | ||||||||||||||||||
| Enter the amount from line 58080 of their Form ON428. | 59020 | 1 | ||||||||||||||||
| Pension income amount: | ||||||||||||||||||
| Enter the amount from line 58360 of their Form ON428. | (maximum $1,641) | 59050 | + | 2 | ||||||||||||||
| Disability amount: | ||||||||||||||||||
| Enter the amount from line 58440 of their Form ON428. | 59070 | + | 3 | |||||||||||||||
| Add lines 1 to 3. | = | 4 | ||||||||||||||||
| Spouse's or common-law partner's taxable income: | ||||||||||||||||||
| Enter the amount from line 26000 of their return on line 5 if it is $49,231 or less. | ||||||||||||||||||
| If it is more than $49,231, enter the result of the following calculation: | ||||||||||||||||||
| Amount from line 8 of their Form ON428 | ÷ 5.05% = | 5 | ||||||||||||||||
| Amount from line 58040 of their Form ON428 | 6 | |||||||||||||||||
| Amount from line 24 of their Form ON428 | + | 7 | ||||||||||||||||
| Amount from line 58560 of their Form ON428 | + | 8 | ||||||||||||||||
| Add lines 6 to 8. | = | ► | – | 9 | ||||||||||||||
| Spouse's or common-law partner's adjusted taxable income: | ||||||||||||||||||
| Line 5 minus line 9 (if negative, enter "0") | 59120 | = | ► | – | 10 | |||||||||||||
| Provincial amounts transferred from | ||||||||||||||||||
| Line 4 minus line 10 (if negative, enter "0") | your spouse or common-law partner | = | 11 | |||||||||||||||
| Enter the amount from line 11 on line 58640 of your Form ON428. | ||||||||||||||||||
| See the privacy notice on your return. | ||||||||||||||||||
| 5006-S2 E (23) | (Ce formulaire est disponible en français.) | Page 1 of 1 | ||||||||||||||||