5014-S2
Protected B when completed
2025
Schedule NU(S2)
Territorial 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 territorial amounts shown 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 NU428.
If your spouse or common-law partner is not filing a return, use the amounts
they would enter on their Form NU428 as if they were filing a return, and
attach their information slips.
If your spouse or common-law partner was not a resident of Nunavut at the end
of the year, special rules may apply. For more information, call the Canada
Revenue Agency at 1-866-426-1527.
Amount for young children less than 6 years of age:
Line 1 and line 59000: Enter the amount from line 58230 of their Form NU428.
^
Age amount (if your spouse or common-law partner was born in 1960 or
earlier):
Line 2 and line 59020: Enter the amount from line 58080 of their Form NU428.
^
Pension income amount:
Line 3 and line 59050: Enter the amount from line 58360 of their Form NU428.
(maximum $2,000) ^
Disability amount:
Line 4 and line 59070: Enter the amount from line 58440 of their Form NU428.
^
Tuition, education, and textbook amounts:
Line 5 and line 59090: Enter the territorial amount designated to you from
their forms T2202, TL11A, or TL11C. ^
Line 6: Add lines 1 to 5. = ^
Spouse's or common-law partner's taxable income:
Enter the amount from line 26000 of their return on line 7 if it is $54,707
or less. If it is more than $54,707, enter the result of the following
calculation:
Line 7: Amount from line 8 of their Form NU428 ^
divided by 4% = ^
Line 8: Amount from line 58040 of their Form NU428 ^
Line 9: Amount from line 24 of their Form NU428 ^
Line 10: Amount from line 58560 of their Form NU428 ^
Line 11: Add lines 8 to 10. = ^
Spouse's or common-law partner's adjusted taxable income:
Line 12 and line 59120: Line 7 minus line 11 (if negative, enter "0") = ^
Line 13: Line 6 minus line 12 (if negative, enter "0") Enter this amount
online 58640 of your Form NU428. Territorial amounts transferred from your
spouse or common-law partner = ^
See the privacy notice on your return.
