Schedule ON(S2)

Provincial Amounts Transferred From Your Spouse or Common-Law Partner

This calculator, relevant to Ontario, allows you to see how much of your spouse's or common-law partner's unused provincial amount you may be able to claim

Either enter the amounts your spouse or common-law partner entered on his/her ON428 form, or the amount that would have been entered if filing a return.

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 $35,849 or less, enter $4,815. Otherwise, enter the amount from line 5808 of his or her Form ON428.			5902		1
Pension income amount: Enter the amount from line 5836 of his or her Form ON428.		(maximum = $1,364)	5905	+	2
Disability amount: Enter the amount from line 5844 of his or her Form ON428.			5907	+	3
Tuition and education amounts: Enter the provincial amount designated to you as shown on his or her Form T2202A, TL11A, TL11B, or TL11C.			5909	+	4
Add lines 1 to 4				=	5
Spouse's or common-law partner's taxable income: Enter the amount from line 260 of his or her return if it is $40,922 or less. If the taxable income is more than $40,922, enter instead the result of the following calculation: amount from line 39 of his or her Form ON428 divided by 5.05%.			6
Enter the total of lines 5804, 5824, 5828, 5832, 5829 and 5833 of his or her Form ON428 plus line 13 of his or her Schedule ON(S11).		-	7
His or her adjusted taxable income: Line 6 minus line 7 (if negative, enter "0")	5912	=	►	-	8
Line 5 minus line 8 (if negative, enter "0") Enter this amount on line 5864 of your Form ON428.	Provincial amounts transferred from your spouse or common-law partner			=	9

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Schedule ON(S2)

Provincial Amounts Transferred From Your Spouse or Common-Law Partner