T1-2023 Federal Amounts Transferred from your
Spouse or Common-law Partner 		Schedule 2

Complete this schedule to claim a transfer of the unused part of your spouse's or common-law partner's federal amounts below.

You may be able to claim all or part of certain amounts for which your spouse or common law partner qualifies for, if they did not need to use them to reduce their federal tax to zero.

Complete the provincial or territorial schedule (S2) to calculate your provincial or territorial amounts.

If you were separated because of a breakdown in your relationship for a period of 90 days or more including December 31, 2023, your spouse or common-law partner cannot transfer any unused amounts to you.

If your spouse or common-law partner is filing a return, use the amounts that they entered on their return.

If your spouse or common-law partner is not filing a return, use the amounts that they would have entered on their return, schedules, and worksheets as if they were filing a return and attach their information slips.

Attach a copy of this schedule to your paper return.


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):
Tick this box to transfer the amount from your spouse or common-law partner.   
(Enter the amount from line 30100 of their return to calculate the allowed amount for line 35200 below.) 30100   
Enter the amount from line 30100 of their return. 35200  1 
Canada caregiver amount for infirm children under 18 years of age:  
Tick this box to transfer the amount from your spouse or common-law partner.   
Enter the amount from line 30500 of their return. 35300 +  2 
Pension income amount:
Tick this box to transfer the amount from your spouse or common-law partner.   
Enter the amount from line 31400 of their return. (maximum $2,000)  35500 +  3 
Disability amount:  
Note that an entry at field 35700 requires that CRA already has on your account an approved Form T2201 for your spouse or common-law partner.
Tick this box to confirm that you meet the requirement and proceed to transfer the amount from your spouse or common-law partner.		   
Enter the amount from line 31600 of their return. (1) 35700 +  4 
Tuition amount:
Tick this box to transfer the amount from your spouse or common-law partner.   
Enter the federal amount designated to you from their forms T2202, TL11A, and/or TL11C. (2) 36000 +  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 if it is $53,359 or less.
If it is more than $53,359, enter the result of the following calculation:
amount from line 75 of their return ÷  15%  =  7 
Amount from line 30000 of their return  8 
Amount from line 96 of their return -  9 
Amount from line 32300 of their return -  10 
Add lines 8 to 10
(Enter the total of lines 30000, 30800, 31000, 31200, 31217, 31220, 31240, 31260, 31270, 31285, 31300, 31350, and 32300 of their return.)		 =   -  11 
Spouse's or common-law partner's adjusted taxable income:
Line 7 minus line 11 (if negative, enter "0") 		 36100 =   -  12 
Line 6 minus line 12 (if negative, enter "0")
Enter this amount on line 32600 of return.		 Federal amounts transferred from your
spouse or common-law partner		 =  13 
 
(1) If this is a new claim for the disability amount, attach a completed and certified Form T2201, Disability Tax Credit Certificate, to your paper return.

Before assessing your return, the Canada Revenue Agency (CRA) will review your claim to see if your spouse or common-law partner is eligible for the disability tax credit. If they were eligible for 2022 and still meet the requirements in 2023, you do not need to send the CRA a new Form T2201 to claim this amount. However, you must send the CRA a new Form T2201 if the previous period of approval ended before 2023 or if the CRA asks you to.
 
(2) The maximum tuition amount your spouse or common-law partner can transfer to you is $5,000 minus the current year amounts they use, even if there is still an unused part.

Your spouse or common-law partner cannot transfer to you any tuition, education, or textbook amounts carried forward from a previous year.