Tuition Fees - Transfer of a student whose return
is processed with ours
If you wish to claim the transferable portion of tuition fees
for your child in your return, the child must file his or her
return to determine the amounts he/she can transfer to you.
1- On the student's file, in the "Left-side
menu on the Interview tab", select the "Tuition,
education, student loans" item.
2- On the right-hand page, click on
the plus "+" icon to the right of the
line "T2202 Tuition and enrolment certificate
(TL11A and TL11C) (line 32300) for the
dependant ".
3- A new page will be displayed, entitled
"Dependant's tuition, education and textbook
amounts".
4- For the federal government, under the section
"Transfer of unused amounts" and go to the
"Treatment of current year unused tuition amounts -
Federal" line, and in the field to the right, click the
triangle to show the drop-down menu and choose the option that
applies to your situation.
5- The amount of tuition fees that can be transferred is
$5,000, however you can choose a lesser amount.
Remember that because of CRA rules, the student must first
claim the amounts in his or her own federal return, to reduce the
tax payable.
For more information, please refer to the following link from
the CRA:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-324-tuition-education-textbook-amounts-transferred-a-child.html
For residents of Quebec, please follow the procedure
below:
1- Go to the line "Treatment of Quebec tuition and
examination fees tax credits (Quebec Schedule T)" and
in the field to the right, select the option that applies to your
situation by clicking on the triangle.
2- You must enter the amount that can be transferred on
line 52 of the student's Schedule T.
3- For the amount transferable in accordance with Schedule
S, go to the line "Treatment of Quebec amount for
post-secondary studies (Quebec Schedule S)", and in the
field to the right, click on the triangle and select the option
that applies to your situation.
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-398-1-non-refundable-tax-credits/line-367/
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-398-1-non-refundable-tax-credits/line-398/
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 to consult them.
ID: 20210719132130NA.xml
Webpage: KPA355-20210719132130NA.htm
