Provincial Amounts Transferred from your Spouse or Common-Law Partner |
Schedule SK(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 SK428. | ||||||||||||||||||
If your spouse or common-law partner is not filing a return, use the amounts they would enter on their Form SK428 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 Saskatchewan 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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Amount for dependent children born in 2005 or later: | ||||||||||||||||||
Enter the amount from line 58210 of their Form SK428. | 59010 | 1 | ||||||||||||||||
Age amount (if your spouse or common-law partner was born in 1958 or earlier): | ||||||||||||||||||
Enter the amount from line 58080 of their Form SK428. | 59020 | + | 2 | |||||||||||||||
Senior supplementary amount: | ||||||||||||||||||
Enter the amount from line 58220 of their Form SK428. | 59030 | + | 3 | |||||||||||||||
Pension income amount: | ||||||||||||||||||
Enter the amount from line 58360 of their Form SK428. | (maximum $1,000) | 59050 | + | 4 | ||||||||||||||
Disability amount: | ||||||||||||||||||
Enter the amount from line 58440 of their Form SK428. | 59070 | + | 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 $49,720 or less. | ||||||||||||||||||
If it is more than $49,720, enter the result of the following calculation: | ||||||||||||||||||
Amount from line 8 of their Form SK428 | ÷ 10.5% = | 7 | ||||||||||||||||
Amount from line 58040 of their Form SK428 | 8 | |||||||||||||||||
Amount from line 30 of their Form SK428 | + | 9 | ||||||||||||||||
Amount from line 58560 of their Form SK428 | + | 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") | 59120 | = | ► | – | 12 | |||||||||||||
Provincial amounts transferred from | ||||||||||||||||||
Line 6 minus line 12 (if negative, enter "0") | your spouse or common-law partner | = | 13 | |||||||||||||||
Enter the amount from line 13 on line 58640 of your Form SK428. | ||||||||||||||||||
See the privacy notice on your return. | ||||||||||||||||||
5008-S2 E (23) | (Ce formulaire est disponible en français.) | Page 1 of 1 | ||||||||||||||||