Territorial Amounts Transferred from your
Spouse or Common-law Partner 		Schedule NU(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 NU428.

If your spouse or common-law partner is not filing a return, use the amounts they would enter on their Form NU428 as if they were filing a return and attach their information slips.

If your spouse or common-law partner was not a resident of Nunavut 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.
Amount for young children less than 6 years of age:
Tick this box to transfer the amount from your spouse or common-law partner.   
Enter the amount from line 58230 of their Form NU428. 59000  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 NU428 to calculate the allowed amount for line 59020 below.) 58080   
Enter the amount from line 58080 of their Form NU428. 59020  2 
Pension income amount:
Enter the amount from line 58360 of their Form NU428. (maximum $2,000) 59050 +  3 
Disability amount:
Enter the amount from line 58440 of their Form NU428 59070 +  4 
Tuition, education, and textbook amounts:
Enter the territorial amount designated to you from their Forms T2202A, TL11A, or TL11C. 59090 +  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 7 if it is $50,877 or less.
If it is more than $50,877, enter the result of the following calculation:
Amount from line 8 of their Form NU428 ÷  4%  =  7 
Amount from line 58040 of their Form NU428  8 
Amount from line 24 of their Form NU428 -  9 
Amount from line 58560 of their Form NU428 -  10 
Add lines 8 to 10
(Total of lines 58040, 58240, 58280, 58300, 58305 and 58560 of their Form NU428)		 =   -  11 
Spouse's or common-law partner's adjusted taxable income:
Line 7 minus line 11 (if negative, enter "0")		 59120 =   -  12 
Line 6 minus line 12 (if negative, enter "0") Territorial amounts transferred from
your spouse or common-law partner		 =  13 
Enter the amount from line 13 on line 58640 of your Form NU428.