5005-S2 Protected B when completed T1-2025 Schedule 2 Federal Amounts Transferred from your Spouse or Common-Law Partner Complete this schedule to claim a transfer of the unused part of your spouse's or common-law partner's federal amounts below. You may be able to claim all or part of certain amounts that your spouse or common-law partner qualifies for if they do not need to use them to reduce their federal tax to zero. If you were separated because of a breakdown in your relationship for a period of 90 days or more including December 31, 2025, your spouse or common- law partner cannot transfer any unused amounts to you. If your spouse or common-law partner is filing a return, use the amounts entered on their return. If your spouse or common-law partner is not filing a return, use the amounts they would have entered on their return, schedules, and work (including area code):sheets as if they were filing a return, and attach their information slips. If you were a non-resident of Canada for all of 2025, see Guide T4058, Non- Residents and Income Tax, for information about whether you can claim any transferred federal amounts. Attach a copy of this schedule to your paper return. Age amount (if your spouse or common-law partner was born in 1960 or earlier): Line 1 and line 35200: Enter the amount from line 30100 of their return. ^ Canada caregiver amount for infirm children under 18 years of age: Line 2 and line 35300: Enter the amount from line 30500 of their return. ^ Pension income amount: Line 3 and line 35500: Enter the amount from line 31400 of their return. (maximum $2,000) ^ Disability amount: Line 4 and line 35700: Enter the amount from line 31600 of their return. (Note 1) ^ Note 1: If this is a new claim for the disability amount, attach a completed and certified Form T2201, Disability Tax Credit Certificate, to your paper return. Before assessing your return, the Canada Revenue Agency (CRA) will review your claim to see if your spouse or common-law partner is eligible for the disability tax credit. If they were eligible for 2024 and still meet the requirements in 2025, you do not need to send the CRA a new Form T2201 to claim this amount. However, you must send the CRA a new Form T2201 if the previous period of approval ended before 2025 or if the CRA asks you to. Tuition amount: Line 5 and line 36000: Enter the federal amount designated to you from their forms T2202, TL11A, or TL11C. (Note 2) ^ Note 2: The maximum tuition amount your spouse or common-law partner can transfer to you is $5,000 minus the current year amounts they use, even if there is still an unused part for the year. Your spouse or common-law partner cannot transfer to you their tuition amounts carried forward from a previous year. Line 6: Add lines 1 to 5. = ^ Spouse's or common-law partner's taxable income: Line 7: Enter the amount from line 26000 of their return on line 7 if it is $57,375 or less. If it is more than $57,375, enter the result of the following calculation: amount from line 77 of their return ^ divided by 14.5% = ^ Line 8: Amount from line 30000 of their return ^ Line 9: Amount from line 100 of their return ^ Line 10: Amount from line 32300 of their return ^ Line 11: Add lines 8 to 10. = ^ Spouse's or common-law partner's adjusted taxable income: Line 12 and line 36100: Line 7 minus line 11 (if negative, enter "0") = ^ Line 13: Line 6 minus line 12 (if negative, enter "0") Enter this amount on line 32600 of your return. Federal amounts transferred from your spouse or common-law partner = ^ See the privacy notice on your return.