Line 5856 - Your tuition and
education amounts
Complete Schedule NB(S11), Provincial Tuition and Education Amounts.
Supporting documents - If you are filing electronically, keep all your documents in case we ask to see them later.
If you are filing a paper return, attach your completed Schedule NB(S11), but do not send your other documents.
Keep all your documents in case we ask to see them later.
Transferring and carrying forward amounts
You may not need all of your 2016 tuition and education amounts to reduce your provincial income tax to zero. In this case, you can transfer all or some of the unused part to one person, either your spouse or common-law partner (who would claim it on line 5864) or your or your spouse's or common-law partner's parent or grandparent (who would claim it on line 5860).
You can only transfer an amount to your or your spouse's or common-law partner's parent or grandparent if your spouse or common-law partner does not claim an amount for you on line 5812 or 5864.
To designate who can claim the transferred amount and to specify the provincial amount this person can claim, complete the "Transfer/Carryforward of unused amount" section of Schedule NB(S11) to calculate the provincial amount available to transfer, as well as the related form:
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T2202A, Tuition, Education, and Textbook Amounts Certificate;
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TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside Canada;
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TL11B, Tuition, Education, and Textbook Amounts Certificate - Flying School or Club; or
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TL11C, Tuition, Education, and Textbook Amounts Certificate - Commuter to the United States.
The transferred amount may be different from the amount calculated for the same person on your federal Schedule 11.
Enter the provincial amount you are transferring on line 20 of your Schedule NB(S11).
Tax Tip
If you are transferring an amount to a designated individual, only
transfer the amount this person can use.
That way, you can carry forward as much as possible to use in a
future year.
Complete the "Transfer/Carryforward of unused amount" section of Schedule NB(S11) to calculate the amount you can carry forward to a future year. This amount corresponds to the part of your tuition and education amounts you do not need to use (and do not transfer) for the year.
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