iCalculator is preparing your calculator and online tools now. We hope you find the calculators useful and kindly ask that, if you have time, you share on your favourite social network as it helps us to keep this site free for all to use.

Schedule 2

Federal Amounts Transferred from Your Spouse or Common-Law Partner

This calculator, relevant to non-residents and deemed residents of Canada, allows you to see how much of your spouse's or common-law partner's unused amounts you may be able to claim

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

Federal 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 2020): If his or her net income is $35,466 or less, enter $7,033. Otherwise, enter the amount from line 301 of his or her Form QC428.3531
Family caregiver amount for children under 18 years of age: Enter the amount from line 367 of his or her Schedule 1.361+2
Pension income amount: Enter the amount from line 314 of his or her Schedule 1.(maximum $2000)355+3
Disability amount: Enter the amount from line 316 of his or her Schedule 1.357+4
Tuition, education, and textbook amounts: Enter the federal amount designated to you as shown on his or her Form T2202A, TL11A, TL11B, or TL11C.360+5
Add line 1 to 5=6
Spouse's or common-law partner's taxable income: Enter the amount from line 260 of his or her return if it is $44,701 or less. If his or her taxable income is more than $44,701, enter instead the result of the following calculation: amount from line 47 of his or her Schedule 1 divided by 15%.7
Enter the total of lines 300, 308, 310, 312, 317, 375, 376, 378, 362, 395, 363, 364, 370, 369, and 313 of his or her Schedule 1 plus line 17 of his or her Schedule 11.-8
His or her adjusted taxable income: Line 7 minus line 8 (if negative, enter "0")351=-9
Line 6 minus line 9 (if negative, enter "0") Enter this amount on line 326 of your Schedule 1.Federal amounts transferred from your spouse or common-law partner=10