Line 324 - Tuition amount
transferred from a child
The student has to complete the "Transfer or carryforward of unused amount" section of Schedule 11 to transfer an amount. The student must also complete the back of any of the following applicable forms to indicate the amount that is transferred and to designate you as the person who can claim the amount:
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Form T2202A, Tuition and Enrolment Certificate
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Form TL11A, Tuition and Enrolment Certificate - University Outside Canada
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Form TL11B, Tuition and Enrolment Certificate - Flying School or Club
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Form TL11C, Tuition and Enrolment Certificate - Commuter to the United States
If the amount being transferred to you is not shown on these forms, you should have a copy of the student's official tuition fee receipt.
Amounts claimed by student's spouse or common-law partner - If a student's spouse or common-law partner claims an amount on line 303, 304, or 326 of Schedule 1 for the student, you cannot claim an amount on line 324 of your Schedule 1 for that student. However, the student's spouse or common-law partner can include the transfer on line 326 of their Schedule 1.
No amounts claimed by student's spouse or common-law partner - If the student's spouse or common-law partner does not claim an amount on line 303, 304, or 326 of Schedule 1 for the student, or if the student does not have a spouse or common-law partner, the student can choose which parent or grandparent will claim an amount on line 324 of Schedule 1.
Only one person can claim this transfer from the student. However, it does not have to be the same parent or grandparent who claims an amount on line 305 or 307 of their Schedule 1 for the student.
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