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Provincial Amounts Transferred from your Spouse or Common-law Partner
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Schedule BC(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 BC428.
If your spouse or common-law partner is not filing a return, use the amounts they would enter on their Form BC428 as if they were filing a return and attach their information slips.
If your spouse or common-law partner was not a resident of British Columbia at the end of the year, special rules may apply. For more information, call the Canada Revenue Agency at 1-800-959-8281.
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Age amount (if your spouse or common-law partner was born in 1958 or earlier): |
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(Enter the amount from line 58080 of their Form BC428 to calculate the allowed amount for line 59020 below.) |
58080 |
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Enter the amount from line 58080 of their Form BC428. |
59020 |
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1 |
Pension income amount: |
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Enter the amount from line 58360 of his or her Form BC428. |
(maximum $1,000) |
59050 |
+ |
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2 |
Disability amount: |
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Enter the amount from line 58440 of their Form BC428 |
59070 |
+ |
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3 |
Tuition amounts:
Enter the provincial amount designated to you from their forms T2202, TL11A, and/or TL11C . |
59090 |
+ |
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4 |
| Add lines 1 to 4 |
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= |
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5 |
| Spouse's or common-law partner's taxable income: Enter the amount from line 26000 of their return on 6 if it is $45,654 or less. If it is more than $45,654, enter the result of the following calculation: |
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Amount from line 8 of their Form BC428 |
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÷ 5.06% = |
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6 |
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Amount from line 58040 of their Form BC428 |
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7 |
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Amount from line 33 of their Form BC428 |
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- |
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8 |
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Amount from line 58560 of their Form BC428 |
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- |
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9 |
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Add lines 7 to 9 (Total of lines 58040, 58240, 58280, 58300, 58305, 58315, 58316, and 58560 of their Form BC428) |
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= |
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- |
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10 |
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Spouse's or common-law partner's adjusted taxable income: Line 6 minus line 10 (if negative, enter "0") |
59120 |
= |
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- |
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11 |
Line 5 minus line 11 (if negative, enter "0") |
Provincial amounts transferred from your spouse or common-law partner |
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12 |
Enter the amount from line 12 on line 58640 of your Form BC428. |
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