If you have leftover tuition after reducing your taxes to zero, you can transfer leftover amounts to a parent, grandparent or partner. This will help them reduce their own personal tax liability.

Before you begin

As the student, you must claim the tuition amount on your own return before you can transfer it to your parent, grandparent, or partner. You must reduce your tax to zero (as calculated on the Schedule 11), before you can transfer any leftover amounts.

How much can I transfer to a parent, grandparent or partner?

When transferring tuition to a parent, grandparent or partner, you can see the total amount you can transfer when you complete your Schedule 11. To calculate these amounts, the government takes the federal or provincial maximum (read below) and deducts any amount you used to reduce your own tax owing as calculated on Schedule 11.

• Federal: The federal maximum that you as a student can transfer of the current year’s tuition is $5,000.
• Provincial: The provincial and territorial tuition, education, and textbook maximum that you as a student can transfer of the current year’s tuition differs between all provinces and territories.

How to transfer your unused tuition to a parent, grandparent or partner

If you are a student with unused amounts available to transfer, Wealthsimple Tax will automatically show you how much you can transfer in the Tuition and Education Amount section. 

Before your parent, grandparent or partner can transfer tuition from you, you must report your tuition and the amount you will transfer on your own return. To report the amount you will transfer, follow the steps below: 

When you submit your tax return through NETFILE, you don’t need to complete the designation part of your T2202 slip. However, you may want to fill it out and give it to your parent, grandparent or partner for their own records.

How to transfer your child or grandchild’s unused tuition 

Once your child, grandchild or partner has reported the amount of tuition that they wish to transfer on their own return, you can transfer their unused tuition. To transfer unused tuition from your child or grandchild to your own return, follow the steps below:

Residents of Quebec will also need to do the following:

• Enter the amount from box A of their RL-8. We use this to determine your entitlement to certain credits, regardless of your dependant’s age.
• Enter the amounts from your child’s Schedule S and/or T, as requested. If your child is using Wealthsimple Tax you can also find these amounts in the Tuition and Education Amount section of their return.

How to transfer unused tuition from a partner

If your partner is a student with unused tuition, they can transfer it to you so you can claim it on your own tax return. Once they have reported the amount of tuition they wish to transfer on their own return, you can transfer their unused tuition. You’ll claim the tuition transfer on the T1 General line 32600 (calculated from Schedule 2), and not on line 32400.

If you are using linked returns, we’ll automatically transfer the amount the student indicates they will transfer when they select Yes, transfer this amount to my partner.

If you are not using linked returns, follow the steps below: