Provincial Amounts Transferred from
your Spouse or Common-law Partner 		Schedule NB(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 NB428.

If your spouse or common-law partner is not filing a return, use the amounts they would enter on their Form NB428 as if they were filing a return and attach their information slips.

If your spouse or common-law partner was not a resident of New Brunswick 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 NB428 to calculate the allowed amount for line 59020 below.) 58080   
Enter the amount from line 58080 of their Form NB428. 59020  1 
Pension income amount:
Enter the amount from line 58360 of their Form NB428. (maximum $1,000) 59050 +  2 
Disability amount:
Enter the amount from line 58440 of their Form NB428 59070 +  3 
Tuition amounts:
Enter the provincial amount designated to you from their Forms T2202, TL11A and/or TL11C. 59090 +  4 
 
Add lines 1 to 4 =  5 
 
Spouse's or common-law partner's taxable income:
Enter the amount from line 26000 of their return on 6 if it is $47,715 or less.
If it is more than $47,715, enter the result of the following calculation:
Amount from line 8 of their Form NB428 ÷  9.4%  =  6 
Amount from line 58040 of their Form NB428  7 
Amount from line 23 of their Form NB428 -  8 
Amount from line 58560 of their Form NB428 -  9 
Add lines 7 to 9
(Total of lines 58040, 58240, 58280, 58300, 58305, and 58560 of their Form NB428)		 =   -  10 
Spouse's or common-law partner's adjusted taxable income:
Line 6 minus line 10 (if negative, enter "0")		 59120 =   -  11 
Line 5 minus line 11 (if negative, enter "0") Provincial amounts transferred from
your spouse or common-law partner		 =  12 
Enter the amount from line 12 on line 58640 of your Form NB428.