Line 5856 - Your tuition and education amounts

Line 5856 - Your tuition and education amounts

Complete Schedule NL(S11), Provincial Tuition and Education Amounts.

Transferring amounts

If you do not need to use all of your 2018 tuition and education amounts to reduce your provincial income tax to zero, you can transfer all or some of the unused part to your spouse or common-law partner (who would claim it on line 5864), or your parent or grandparent, or your spouse's or common-law partner's parent or grandparent (who would claim it on line 5860).

Note
You can only transfer an amount to your parent or grandparent (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.

The student must complete the "Transfer or carryforward of unused amount" section of Schedule NL(S11) to transfer an amount. The student must also complete any of the following applicable forms to designate who can claim the transferred amount and to specify the provincial amount this person can claim:

The transferred amount may be different than 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 NL(S11).

Carrying forward amounts

Complete the "Transfer or carryforward of unused amounts" section of Schedule NL(S11) to calculate the amount you can carry forward to a future year. This amount is the part of your tuition and education amount that you do not need to use for the year and are not transferring to your spouse or common-law partner, your parent or grandparent or your spouse's or common-law partner's parent or grandparent.

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 NL(S11), but do not send your other documents. Keep all your documents in case we ask to see them later.