Tuition fees - Transfer from a child whose return
is not processed with yours
You have a child in post-secondary studies who received a T2202
slip and, if applicable, an RL-8 slip for Quebec. However, you will
not be filing your child's tax return with yours.
First, the student must file his or her own tax return and
according to Schedule 11 of the federal return, determine the
amount that may be transferred.
If you wish to claim an amount for tuition transferred from a
child whose return is not processed with yours, please follow the
steps below:
1. On the "Left side menu on the Interview
tab", select "Interview setup".
2. On the right-hand side of the screen, go to the
''Student'' group and check the box
''Tuition, education, textbook, student loans''
and other group needed to complete your tax return and click
"Next" at the bottom of the page.
3. Return to the "Left side menu on the Interview
tab" and select "Tuition, education, student
loans".
4. On the right-hand side, click on
the plus "+" icon to the right of the
line "Tuition amounts transferred from a child whose return
is not processed with yours (line 32400)".
5. On the page titled "Tuition, education and textbook
amounts from a child", enter the amount to be transferred
to the federal level;
6. If applicable, enter the amount to be transferred at the
provincial level.
The program will carry over the amount to line 32400 of the
step 5 of the federal return.
For more information, please consult the following link:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/to
pics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-324-tuition-education-textbook-amounts-transferred-a-child.html
For Quebec residents, please follow this procedure:
1. On the second part of the page, for the line ''Amount
transferred by a child 18 or over enrolled in post-secondary
studies...'', select one of the two options from the
drop-down menu.
2. If you select the option ''Tuition or examination fees tax
credit transferred (Schedule T)'', enter the amount transferred
by your child in the field next to the ''$'' sign. You will find
this amount on line 66 of your child's Schedule T. Keep in mind
that you must complete all fields regarding the identification of
the child. The program will generate the section D of your Quebec
Schedule A and carry the amount to line 398.1 of your Quebec
return.
3. If you select the option ''Post-secondary studies amount
transferred by the child (Schedule S)'', enter the amount that
appears on line 20 of your child's Schedule S. Also complete the
fields regarding the identification of the child. The program will
then generate the section D of your Quebec Schedule A and carry the
amount to line 367 of your Quebec return.
4. If you want to select both options, start by selecting one of
the two options and enter the corresponding information. Then,
click on ''Add another +'' at the bottom of the
page to add a new section.
For more information, please consult the following Revenu Québec
links:
https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/350-to-3981-non-refundable-tax-credits/line-367/
https://www.revenuquebec.ca/en/citizens/tax-credits/tax-credit-for-tuition-or-examination-fees/
The student must complete and sign the appropriate section of
his certificate (T2202). He or she must also keep the original
documents, the T2202 and the Quebec RL-8 if applicable, as the CRA
and/or Revenu Québec may request them.
ID: 20191202121848NAX.xml
Webpage: KPA355-20191202121848NA.htm
