Line 32400 - Tuition amount transferred from a child or grandchild
You may be able to claim the transfer of all or part of the unused 2023 tuition amount from your child or grandchild, or their spouse or common-law partner.
The maximum amount each student can transfer to you is $5,000 minus the amount that they used to reduce their own tax payable.
The student must complete the "Transfer or carryforward of unused amount" section of their Schedule 11 to transfer an amount to you. The student must also designate and transfer the amount to you using any of the following applicable forms:
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Form T2202, Tuition and Enrolment Certificate
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Form TL11A, Tuition and Enrolment Certificate - University Outside Canada
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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 any of these forms, you should get a copy of the student's official tuition fee receipt and keep it in case you are asked to provide it later.
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Notes The student must enter this amount on line 32700 of their federal Schedule 11. They may choose to transfer an amount that is less than the federal unused tuition amount available to transfer. You cannot claim this amount if the student's spouse or common-law partner claimed an amount for the student on lines 30300, 30425 or 32600 of their return. Only one person can claim this transfer from a student; however, it does not have to be the same parent or grandparent who claims an amount on line 30400 or line 30450 of their return for the student. |
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See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required): Line 32400 - Tuition amount transferred from a child or grandchild |
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