Tuition Fees - Transfer of a student whose return is processed with oursIf you wish to claim the transferable portion of tuition fees for your child in your return, the child must file his or her return to determine the amounts he/she can transfer to you.
1- On the student's file, in the "Left-side menu on the Interview tab", select the "Tuition, education, student loans" item.
2- On the right-hand page, click on the plus "+" icon to the right of the line "T2202 Tuition and enrolment certificate (TL11A and TL11C) (line 32300) for the dependant ".
3- A new page will be displayed, entitled "Dependant's tuition, education and textbook amounts".
4- For the federal government, under the section "Transfer of unused amounts" and go to the "Treatment of current year unused tuition amounts - Federal" line, and in the field to the right, click the triangle to show the drop-down menu and choose the option that applies to your situation.
5- The amount of tuition fees that can be transferred is $5,000, however you can choose a lesser amount.
Remember that because of CRA rules, the student must first claim the amounts in his or her own federal return, to reduce the tax payable.
For more information, please refer to the following link from the CRA:
For residents of Quebec, please follow the procedure below:
1- Go to the line "Treatment of Quebec tuition and examination fees tax credits (Quebec Schedule T)" and in the field to the right, select the option that applies to your situation by clicking on the triangle.
2- You must enter the amount that can be transferred on line 52 of the student's Schedule T.
3- For the amount transferable in accordance with Schedule S, go to the line "Treatment of Quebec amount for post-secondary studies (Quebec Schedule S)", and in the field to the right, click on the triangle and select the option that applies to your situation.
For more information, please consult the following Revenu Québec links:
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 to consult them.
ID: 20210719132130NA.xml
Webpage: KPA355-20210719132130NA.htm