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Schedule NS(S2)

Provincial Amounts Transferred From Your Spouse or Common-Law Partner

This calculator, relevant to Nova Scotia, allows you to see how much of your spouse's or common-law partner's unused provincial amount you may be able to claim

Either enter the amounts your spouse or common-law partner entered on his/her NS428 form, or the amount that would have been entered if filing a return.

Provincial Amounts Transferred From Your Spouse or Common-Law Partner
Age amount (if your spouse or common-law partner was 65 years of age or older in 2024): If his or her net income is $30,828 or less, enter $4,141. Otherwise, enter the amount from line 5808 of his or her Form NS428.59021
Pension income amount: Enter the amount from line 5836 of his or her Form NS428.(maximum = $1,173)5905+2
Disability amount: Enter the amount from line 5844 of his or her Form NS428.5907+3
Tuition and education amounts: Enter the provincial amount designated to you as shown on his or her Form T2202A, TL11A, TL11B, or TL11C.5909+4
Add lines 1 to 4=5
Spouse's or common-law partner's taxable income: Enter the amount from line 260 of his or her return if it is $29,590 or less. If the taxable income is more than $29,590, enter instead the result of the following calculation: amount from line 41 of his or her Form NS428 divided by 8.79%.6
Enter the total of lines 5804, 5824, 5828, 5832, 5829, 5830, 5831, and 5833 of his or her Form NS428 plus line 13 of his or her Schedule NS(S11).-7
His or her adjusted taxable income: Line 6 minus line 7 (if negative, enter "0")5912=-8
Line 5 minus line 8 (if negative, enter "0") Enter this amount on line 5864 of your Form NS428.Provincial amounts transferred from your spouse or common-law partner=9