Tuition fees - Transfer from a child whose return is not processed with yours

You have a child in post-secondary studies who received a T2202 slip and, if applicable, an RL-8 slip for Quebec. However, you will not be filing your child's tax return with yours.

First, the student must file his or her own tax return and according to Schedule 11 of the federal return, determine the amount that may be transferred.

If you wish to claim an amount for tuition transferred from a child whose return is not processed with yours, please follow the steps below:

1. On the "Left side menu on the Interview tab", select "Interview setup".

2. On the right-hand side of the screen, go to the ''Student'' group and check the box ''Tuition, education, textbook, student loans'' and other group needed to complete your tax return and click "Next" at the bottom of the page.

3. Return to the "Left side menu on the Interview tab" and select "Tuition, education, student loans".

4. On the right-hand side, click on the plus "+" icon to the right of the line "Tuition amounts transferred from a child whose return is not processed with yours (line 32400)".

5. On the page titled "Tuition, education and textbook amounts from a child", enter the amount to be transferred to the federal level;

6. If applicable, enter the amount to be transferred at the provincial level.

The program will carry over the amount to line 32400 of the step 5 of the federal return.

For more information, please consult the following link:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/to pics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-324-tuition-education-textbook-amounts-transferred-a-child.html

For Quebec residents, please follow this procedure:

1. On the second part of the page, for the line ''Amount transferred by a child 18 or over enrolled in post-secondary studies...'', select one of the two options from the drop-down menu.

2. If you select the option ''Tuition or examination fees tax credit transferred (Schedule T)'', enter the amount transferred by your child in the field next to the ''$'' sign. You will find this amount on line 66 of your child's Schedule T. Keep in mind that you must complete all fields regarding the identification of the child. The program will generate the section D of your Quebec Schedule A and carry the amount to line 398.1 of your Quebec return.

3. If you select the option ''Post-secondary studies amount transferred by the child (Schedule S)'', enter the amount that appears on line 20 of your child's Schedule S. Also complete the fields regarding the identification of the child. The program will then generate the section D of your Quebec Schedule A and carry the amount to line 367 of your Quebec return.

4. If you want to select both options, start by selecting one of the two options and enter the corresponding information. Then, click on ''Add another +'' at the bottom of the page to add a new section.

For more information, please consult the following Revenu Québec links:

https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/350-to-3981-non-refundable-tax-credits/line-367/

https://www.revenuquebec.ca/en/citizens/tax-credits/tax-credit-for-tuition-or-examination-fees/

The student must complete and sign the appropriate section of his certificate (T2202). He or she must also keep the original documents, the T2202 and the Quebec RL-8 if applicable, as the CRA and/or Revenu Québec may request them.

ID: 20191202121848NAX.xml

Webpage: KPA355-20191202121848NA.htm

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