5007-S2
Protected B when completed
2025
Schedule MB(S2)
Provincial 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 provincial amounts below.
Attach a copy of this schedule to your paper return.
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 MB428.
If your spouse or common-law partner is not filing a return, use the amounts
that they would enter on their Form MB428 as if they were filing a return,
and attach their information slips.
If your spouse or common-law partner was not a resident of Manitoba at the
end of the year, special rules may apply. For more information, call the
Canada Revenue Agency at 1-800-959-8281.
Age amount (if your spouse or common-law partner was born in 1960 or
earlier):
Line 1 and line 59020: Enter the amount from line 58080 of their Form MB428.
^
Pension income amount:
Line 2 and line 59050: Enter the amount from line 58360 of their Form MB428.
(maximum $1,000) ^
Disability amount:
Line 3 and line 59070: Enter the amount from line 58440 of their Form MB428.
^
Tuition and education amounts:
Line 4 and line 59090: Enter the provincial amount designated to you from
their forms T2202, TL11A, or TL11C. ^
Line 5: Add lines 1 to 4. = ^
Spouse's or common-law partner's taxable income:
Line 6: Enter the amount from line 26000 of their return on line 6 if it is
$47,000 or less. If it is more than $47,000, enter the result of the
following calculation: Amount from line 8 of their Form MB428 ^
divided by 10.8% = ^
Line 7: Amount from line 58040 of their Form MB428 ^
Line 8: Amount from line 28 of their Form MB428 ^
Line 9: Amount from line 58560 of their Form MB428 ^
Line 10: Add lines 7 to 9. = ^
Spouse's or common-law partner's adjusted taxable income:
Line 11 and line 59120: Line 6 minus line 10 (if negative, enter "0") = ^
Line 12: Line 5 minus line 11 (if negative, enter "0") Enter this amount on
line 58640 of your Form MB428. Provincial amounts transferred from your
spouse or common-law partner = ^
See the privacy notice on your return.
