As per our TurboTax FAQ Frequently asked questions about transferring and carrying forward tuition and education amounts.
The Canada Revenue Agency (CRA) requires that a student claim any of their tuition fees on their own return first, regardless of who paid them. Once the student’s tax owing is reduced to zero, they can then transfer leftover amounts to their spouse/partner, parent or grandparent, or to their spouse’s parent or grandparent.
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