Line 61 - Unused low-income tax
reduction from your spouse or common-law partner
If you had a spouse or common-law partner on December 31, 2019, and they did not need to use all of the low-income tax reduction to reduce their Prince Edward Island tax to zero, you can claim their unused amount from their Form PE428 on line 61 of your Form PE428.
Adjusted family income for the calculation of the Prince Edward Island low-income tax reduction
To calculate your adjusted family income, complete columns 1 and 2 (lines 63 to 68 of Form PE428) using the information from your and your spouse's or common-law partner's returns for the year.
Note
Enter your marital status and your spouse's or common-law partner's
information (including their net income, even if it is zero) in the
"Identification and other information" section on page 1 of your
return.
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