Schedule 2 Calculator

Federal Amounts Transferred from Your Spouse or Common-Law Partner

This calculate allows you to determine line 326 of your Tax Return, concerning transfers from you spouse or common-law partner

Either enter the amounts your spouse has entered on his/her return if filing their own return, or they are not filing a return, the amount they would be entering.

Age amount (if your spouse or common-law partner was 65 years of age or older in 2024):If his or her net income is $35,466 or less, enter $7,033.Otherwise, enter the amount from line 301 of his or her Schedule 1.			353		1
Family caregiver amount for children under 18 years of age: Enter the amount from line 367 of his or her Schedule 1.			361	+	2
Pension income amount: Enter the amount from line 314 of his or her Schedule 1. (maximum $2,000)			355	+	3
Disability amount: Enter the amount from line 316 of his or her Schedule 1.			357	+	4
Tuition, education, and textbook amounts: Enter the federal amount designated to you as shown on his or her Form T2202A, TL11A, TL11B, or TL11C.			360	+	5
Add lines 1 to 5.				=	6
Spouse's or common-law partner's taxable income:Enter the amount from line 260 of his or her return if it is $44,701 or less. If his or her taxable income is more than $44,701, enter instead the result of the following calculation: amount from line 44 of his or her Schedule 1 divided by 15%.			7
Enter the total of lines 300, 308, 310, 312, 317, 362, 395, 363, 364, 370, 369, and 313 of his or her Schedule 1 plus line 17 of his or her Schedule 11.		-	8
His or her adjusted taxable income: Line 7 minus line 8 (if negative, enter "0")	351	=	►	-	9
Line 6 minus line 9 (if negative, enter "0") Enter this amount on line 326 of your Schedule 1.	Federal amounts transferred from your spouse or common-law partner			=	10

Extract from General Income Tax and Benefit Guide 2024:

Line 326 - Amounts transferred from your spouse or common-law partner

You may be able to claim all or part of the following amounts for which your spouse or common-law partner qualifies if he or she did not need the whole amount to reduce his or her federal tax to zero:

the age amount (line 301) if your spouse or common-law partner was 65 years of age or older;

the family caregiver amount for children under 18 yearsof age (line 367);

the pension income amount (line 314);

the disability amount for self (line 316); and

your tuition, education, and textbook amounts (line 323) for 2024 your spouse or common-law partner designates to you. The maximum amount your spouse or common-law partner can transfer is $5,000 minus the amounts he or she uses even if there is still an unused part.

Notes

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

If you were separated because of a breakdown in your relationship for a period of 90 days or more including December 31, 2024, your spouse or common-law partner cannot transfer any unused amounts to you.

Complete Schedule 2 to calculate your claim. Enter your marital status and the information about your spouse or common-law partner (including his or her net income even if it is zero) in the "Identification" area on page 1 of your return.

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Schedule 2 Calculator

Federal Amounts Transferred from Your Spouse or Common-Law Partner

Extract from General Income Tax and Benefit Guide 2024:

Notes