Schedule 2: Federal Amounts Transferred from your Spouse or Common-law Partner (if filing separately)

If you and your spouse or common-law partner decide to prepare your returns separately, you’ll need to manually enter some of the information from your partner’s return on your Schedule 2 and vice versa. This will help determine which federal unused amounts you can transfer from his or her return to claim on yours. The Canada Revenue Agency (CRA) requires a Schedule 2 if at any time during the year you were married or common-law.

Note: We recommend that you and your spouse prepare your returns together. You won’t need to complete Schedule 2; H&R Block's tax software will automatically do it for you based on the information entered in your and your spouse’s returns. Additionally, the tax software will optimize your returns, maximizing the credits and deductions you have claimed.

Some of the unused amounts you might be able to transfer from your spouse include the:

  • Age amount
  • Family caregiver amount for children under 18
  • Pension income amount
  • Disability amount
  • Tuition amount
  • Digital News Subscription Tax Credit

Note: If you were separated from your spouse because of a breakdown in your relationship for a period of 90 days or more including December 31, 2023, you can’t claim a transfer of any unused amounts from your spouse.