Provincial Amounts Transferred from your
Spouse or Common-law Partner 		Schedule PE(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 PE428.

If your spouse or common-law partner is not filing a return, use the amounts they would enter on their Form PE428 as if they were filing a return and attach their information slips.

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



At the end of 2023, was your spouse or common-law partner not a resident of the Prince Edward Island? Yes  No
 
 
Age amount (if your spouse or common-law partner was born in 1958 or earlier):
(Enter the amount from line 58080 of their Form PE428 to calculate the allowed amount for line 59020 below.) 58080   
Enter the amount from line 58080 of their Form PE428. 59020  1 
Pension income amount:
Enter the amount from line 58360 of their Form PE428. (maximum $1,000)  59050 +  2 
Disability amount:
Enter the amount from line 58440 of their Form PE428 59070 +  3 
Tuition and education 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 $31,984 or less.
If it is more than $31,984, enter the result of the following calculation:
Amount from line 8 of their Form PE428 ÷  9.8%  =  6 
Amount from line 58040 of their Form PE428  7 
Amount from line 24 of their Form PE428 -  8 
Amount from line 58560 of their Form PE428 -  9 
Add lines 7 to 9
(Total of lines 58040, 58240, 58280, 58300, 58305, and 58560 of their Form PE428)		 =   -  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 PE428.