According to CRA, "Only one person can claim this transfer from the student. It does not need to be the same person from year to year.
The student cannot transfer any amount they carried forward in a previous year. The maximum amount they are allowed to transfer is $5,000 less the amount they need to use to reduce their own tax owing."
For more information, visit- Line 32400 – Tuition amount transferred from a child or grandchild
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