,s*$ule ,,bc7,s#b7--,prov9cial
        ,am.ts ,transf]r$ ,f ,yr
       ,sp\se or ,-mon-,law ,"pn]
    
                      ,t#a ,g5]al--#bjji

  ,-plete ? s*$ule .6.claim a transf] (!
unus$ "p ( yr sp\se's or -mon-law "pn]'s
prov9cial am.ts 9dicat$ 2l4 .,atta* .a
.copy ( ? s*$ule 6yr return4
  ..,if yr sp\se or -mon-law "pn] is n
fil+ a #bjji return1 use ! am.ts t he or
%e wd use on ,=m ,,bc#dbh if fil+ a
.return4 ,atta* 8 or h] 9=m,n slips1 b d
n atta* ! return or s*$ules4
  ,if1 at ! 5d (! ye>1 yr sp\se or -mon-
law "pn] 0 n a resid5t ( ,briti%
,columbia1 special rules may apply4
,call ! ,canada ,rev5ue ,ag5cy = m
details4

7#a7 & 7#eijb7 ,age am.t 7if he
  or %e 0 #fe or old] 9 #bjji73
  ,if yr sp\se's or -mon-law
  "pn]'s net 9come is 4#ca1bhh or     #a
           ,s*$ule ,,bc7,s#b7
  less1 5t] 4#d1bjc4 ,o!rwise1
  5t] ! am.t f l9e #ehjh ( 8 or
  h] ,=m ,,bc#dbh4 """""""""""""" 4#----
7#b7 & 7#eije7 .,p5.n .9come
  .am.t3 ,5t] ! am.t f l9e #ehcf
  ( 8 or h] ,=m ,,bc#dbh4
  7.maximum .4#a1jjj7 """"""""""" 4#----
7#c7 & 7#eijg7 .,4abil;y .am.t3
  ,5t] ! am.t f l9e #ehdd ( 8 or
  h] ,=m ,,bc#dbh4 """""""""""""" 4#----
7#d7 & 7#eiji7 ..,tui;n & $uc,n
  .am.ts3 ,5t] ! prov9cial am.t
  designat$ 9 yr "n on 8 or h]
  ,=m ,t#bbjb1 ,t#bbjb;,a1
  ,,tl#aa;,a1 ,,tl#aa;,b1 or
  ,,tl#aa;,c4 """"""""""""""""""" 4#----
7#e7 ,add l9es #a 6#d4 """""""""" 4#----
7#f7 ,sp\se's or -mon-law
  "pn]'s taxa# 9come3 ,5t]
  ! am.t f l9e #bfj ( 8 or
  h] return4 """"""""""""" 4#----
7#g7 ,5t] ! total ( l9es
  #ehjd1 #ehbd1 #ehbh1
  #ehcb1 #ehcc1 & #ehef (             #b
           ,s*$ule ,,bc7,s#b7
  yr sp\se's or -mon-law
  "pn]'s ,=m ,,bc#dbh4 """ 4#----
7#h7 & 7#eiab7 ,sp\se's or
  -mon-law "pn]'s adju/$
  taxa# 9come3 ,l9e #f
  m9us l9e #g 7if
  negative1 5t] 8#j07 """" 4#---- 4#----
7#i7 ,l9e #e m9us l9e #h
  7if negative1 5t] 8#j074
  ,5t] ? am.t on l9e #ehfd
  ( yr ,=m ,,bc#dbh4
  ..,prov9cial am.ts
  transf]r$ f yr sp\se or
  -mon-law ."pn] """""""""""""""" 4#----









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