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Seniors and students
As per the Canada Revenue Agency (CRA) You may transfer a maximum of $5,000 of the current year's federal tuition amount, and where available, the applicable maximum for provincial and territorial tuition, education, and textbook amounts, minus the amount you used to reduce your tax owing as calculated on Schedule 11.
As per the BC(S11) - British Columbia Tuition and Education Amounts You can transfer all or part of your unused provincial tuition amount available for transfer to your spouse or common-law partner, your parent or grandparent, or your spouse's or common-law partner's parent or grandparent.
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‎April 22, 2024
9:49 AM