Line 5860 - Tuition and education
amounts transferred from a child
The student may be able to transfer all or part of their unused tuition and education amounts for 2018 to their parent or grandparent, or to their spouse's or common-law partner's parent or grandparent.
The maximum amount each student can transfer is $5,000 minus the amounts they use, even if there is an unclaimed part.
How to claim this amount
Enter on line 5860 the total of all provincial amounts that each student has transferred to you as shown on their Form T2202A, TL11A, TL11B, or TL11C.
Notes
The student must have entered this amount on line 20 of their
Schedule AB(S11). They may have chosen to transfer an amount that
is less than the available provincial amount. The student cannot
transfer to you any unused tuition and education amounts carried
forward from a previous year.
If you and the student were residents of different provinces or territories on December 31, 2018, special rules may apply. Contact the CRA to find out how much you can claim on line 5860.
Supporting documents
If you are filing electronically or filing a paper return, do not send any documents. Keep all your documents in case we ask to see them later.
Note
The student must attach Schedule AB(S11) to their paper return.
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