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Territorial Amounts Transferred from your Spouse or Common-law Partner
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Schedule YT(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 YT428.
If your spouse or common-law partner is not filing a return, use the amounts they would enter on their Form YT428 as if they were filing a return and attach their information slips.
If your spouse or common-law partner was not a resident of Yukon 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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Spouse's or common-law partner's taxable income: Enter the amount from line 26000 of their return on 7 if it is $53,359 or less. If it is more than $53,359, enter the result of the following calculation: |
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Amount from line 8 of their Form YT428 |
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÷ 6.4% = |
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7 |
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Amount from line 58040 of their Form YT428 |
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8 |
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Amount from line 24 of their Form YT428 |
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- |
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9 |
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Amount from line 58560 of their Form YT428 |
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10 |
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Add lines 8 to 10 (Total of lines 58040, 58240, 58280, 58300, 58305, 58310, 58326, 58330 and 58560 of their Form YT428) |
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11 |
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Spouse's or common-law partner's adjusted taxable income: Line 7 minus line 11 (if negative, enter "0") |
59120 |
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- |
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12 |
Line 6 minus line 12 (if negative, enter "0") |
Territorial amounts transferred from your spouse or common-law partner |
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13 |
Enter the amount from line 13 on line 58640 of your Form YT428. |
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