Provincial Amounts Transferred from your
Spouse or Common-law Partner
Schedule AB(S2)
T1 General - 2023

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.

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 AB428.

If your spouse or common-law partner is not filing a return, use the amounts they would enter on their Form AB428 as if they were filing a return and attach their information slips.

If your spouse or common-law partner was not a resident of Alberta at the end of the year, special rules may apply.
For more information, call the Canada Revenue Agency at 1-800-959-8281.



For linked returns, please tick the applicable checkboxes on federal Schedule 2 to transfer applicable amounts that go in pairs on both federal and provincial/territorial Schedule 2. For fields that are specific to provincial/territorial Schedule 2, tick applicable checkboxes to transfer applicable amounts on provincial/territorial Schedule 2.

Age amount (if your spouse or common-law partner was born in 1958 or earlier):
(Enter the amount from line 58080 of their Form AB428 to calculate the allowed amount for line 59020 below.) 58080   
Enter the amount from line 58080 of their Form AB428. 59020  1 
Pension income amount:
Enter the amount from line 58360 of their Form AB428. (maximum $1,617) 59050 +  2 
Disability amount:
Enter the amount from line 58440 of their Form AB428 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 5 if it is $142,292 or less.
If it is more than $142,292, enter the result of the following calculation:
Amount from line 8 of their Form AB428 ÷  10%  =  5 
Amount from line 58040 of their Form AB428  6 
Amount from line 24 of their Form AB428 -  7 
Amount from line 58560 of their Form AB428 -  8 
Add lines 6 to 8
(Total of lines 58040, 58240, 58280, 58300, 58305, 58330 and 58560 of their Form AB428)
=   -  9 
Spouse's or common-law partner's adjusted taxable income:
Line 5 minus line 9 (if negative, enter "0")
59120 =   -  10 
Line 4 minus line 10 (if negative, enter "0") Provincial amounts transferred from
your spouse or common-law partner
=  11 
Enter the amount from line 11 on line 58640 of your Form AB428.