Why does Sch 2 subtract the spouse's adjusted taxable income -- rather than their federal tax -- from the age amount?

[gg6]

My federal tax is zero but I can't transfer the age amount to my spouse because of the way Sch 2 is set up.

[TurboTaxJennifer · Accepted solution]

The age amount transfer is based upon net income as per CRA, not federal tax owed unfortunately.

[gg6]

That is unfortunate, but your reply is very clear, thanks.