Amounts transferred from your spouse or common-law partner – Personal income tax

• Federal: Line 32600
• Provincial or territorial: Line 58640
• Tax year: 2025| Prior tax years: 2024 and earlier

You may be able to claim all or part of certain unused non-refundable tax credits that your spouse or common-law partner qualifies for, if they do not need those amounts to reduce their own federal tax payable to zero.

If you are claiming amounts transferred for a spouse or common-law partner who died during the year, special rules may apply. To learn more: Line 32600 – Amounts transferred from your spouse or common-law partner, for someone who died.

On this page

• Who can claim the amounts transferred from your spouse or common-law partner 
• How much you can claim
• How to claim this amount
• References

Who can claim the amounts transferred from your spouse or common-law partner

When you cannot claim transferred amounts

You cannot claim transferred amounts from your spouse or common-law partner in either of the following situations:

• You were separated because of a breakdown in your relationship for a period of 90 days or more that included December 31, 2025.
• The amount is a tuition amount carried forward from a previous year (only current-year tuition may be transferred).

How much you can claim

The amount you can claim is the unused portion of eligible non-refundable tax credits that your spouse or common-law partner did not need to reduce their own federal tax payable to zero.

Calculate the amount you can claim

•  Federal amount for 2025

  To calculate your federal amount, complete the version of Schedule 2 below that applies to you:

  • Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner (for all except QC and non-residents)
  • Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner (for QC and non-residents only)

•  Provincial and territorial amounts for 2025

  The amount you can claim may vary depending on the province or territory you lived in at the end of the year:

   Alberta

  Complete Schedule AB(S2), Provincial Amounts Transferred from your Spouse or Common-Law Partner, to calculate your claim.

   British Columbia

  Complete Schedule BC(S2), Provincial Amounts Transferred from your Spouse or Common-Law Partner, to calculate your claim.

   Manitoba

  Complete Schedule MB(S2), Provincial Amounts Transferred from your Spouse or Common-Law Partner, to calculate your claim.

   New Brunswick

  Complete Schedule NB(S2), Provincial Amounts Transferred from your Spouse or Common-Law Partner, to calculate your claim.

   Newfoundland and Labrador

  Complete Schedule NL(S2), Provincial Amounts Transferred from your Spouse or Common-Law Partner, to calculate your claim.

   Northwest Territories

  Complete Schedule NT(S2), Provincial Amounts Transferred from your Spouse or Common-Law Partner, to calculate your claim.

   Nova Scotia

  Complete Schedule NS(S2), Provincial Amounts Transferred from your Spouse or Common-Law Partner, to calculate your claim.

   Nunavut

  Complete Schedule NU(S2), Provincial Amounts Transferred from your Spouse or Common-Law Partner, to calculate your claim.

   Ontario

  Complete Schedule ON(S2), Provincial Amounts Transferred from your Spouse or Common-Law Partner, to calculate your claim.

   Prince Edward Island

  Complete Schedule PE(S2), Provincial Amounts Transferred from your Spouse or Common-Law Partner, to calculate your claim.

   Quebec

  Refer to: Revenu Québec

   Saskatchewan

  Complete Schedule SK(S2), Provincial Amounts Transferred from your Spouse or Common-Law Partner, to calculate your claim.

   Yukon

  Complete Schedule YT(S2), Provincial Amounts Transferred from your Spouse or Common-Law Partner, to calculate your claim.

How to claim this amount

Claim the amounts transferred from your spouse or common-law partner on your federal tax return and your provincial or territorial Form 428.

•  Federal tax return

  Enter the amount from line 13 of Schedule 2 on line 32600 of your federal tax return.

•  Provincial or territorial Form 428

  Residents of a province or territory other than Quebec

  If you lived in a province or territory other than Quebec at the end of the year, enter the amount from your provincial or territorial Schedule 2 on line 58640 of your provincial or territorial Form 428.

  Province or territory	Form
  Alberta	Form AB428
  British Columbia	Form BC428
  Manitoba	Form MB428
  New Brunswick	Form NB428
  Newfoundland and Labrador	Form NL428
  Northwest Territories	Form NT428
  Nova Scotia	Form NS428
  Nunavut	Form NU428
  Ontario	Form ON428
  Prince Edward Island	Form PE428
  Saskatchewan	Form SK428
  Yukon	Form YK428

  Residents of Quebec

  Province or territory	Form
  Quebec	Refer to:  Revenu Québec

Supporting documents

 Electronic filing

Do not send any supporting documents when you file your tax return.
Keep them in case the CRA asks to see them later.

 Paper filing

Attach your completed Schedule 2 to your paper return.

If your spouse or common-law partner is not filing a return, attach information slips showing their income.

Do not send other documents, but keep them in case the CRA asks to see them later.

References

Forms and publications

• Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner (for all except QC and non-residents)
• Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner (for QC and non-residents only)
• Form 5009-C, AB428 – Alberta Tax and Credits
• Schedule AB(S2) – Provincial Amounts Transferred from your Spouse or Common-Law Partner – Alberta
• Form 5010-C, BC428 – British Columbia Tax
• Schedule BC(S2) – Provincial Amounts Transferred from your Spouse or Common-Law Partner – British Columbia
• Form 5007-C, MB428 – Manitoba Tax
• Schedule MB(S2) – Provincial Amounts Transferred from your Spouse or Common-Law Partner – Manitoba
• Form 5004-C, NB428 – New Brunswick Tax and Credits
• Schedule NB(S2) – Provincial Amounts Transferred from your Spouse or Common-Law Partner – New Brunswick
• Form 5001-C, NL428 – Newfoundland and Labrador Tax
• Schedule NL(S2) – Provincial Amounts Transferred from your Spouse or Common-Law Partner – Newfoundland and Labrador
• Form 5012-C, NT428 – Northwest Territories Tax
• Schedule NT(S2) – Territorial Amounts Transferred from your Spouse or Common-Law Partner – Northwest Territories
• Form 5003-C, NS428 – Nova Scotia Tax
• Schedule NS(S2) – Provincial Amounts Transferred from your Spouse or Common-Law Partner – Nova Scotia
• Form 5014-C, NU428 – Nunavut Tax
• Schedule NU(S2) – Territorial Amounts Transferred from your Spouse or Common-Law Partner – Nunavut
• Form 5006-C, ON428 – Ontario Tax
• Schedule ON(S2) – Provincial Amounts Transferred from your Spouse or Common-Law Partner – Ontario
• Form 5002-C, PE428 – Prince Edward Island Tax and Credits
• Schedule PE(S2) – Provincial Amounts Transferred from your Spouse or Common-Law Partner – Prince Edward Island
• Form 5008-C, SK428 – Saskatchewan Tax
• Schedule PE(S2) – Provincial Amounts Transferred from your Spouse or Common-Law Partner – Saskatchewan
• Form 5011-C, YT428 – Yukon Tax
• Schedule PE(S2) – Provincial Amounts Transferred from your Spouse or Common-Law Partner – Yukon
• Form T2201, Disability Tax Credit Certificate

Related topics

• Line 30100 – Age amount 
• Line 30500 – Canada caregiver amount for infirm children under 18 years of age
• Line 31400 – Pension income amount
• Line 31600 – Disability amount for self
• Line 32300 – Your tuition, education, and textbook amounts
• Line 32600 – Amounts transferred from your spouse or common-law partner, for someone who died