@tlc Once a student used their tuition amounts to reduce your own federal (and provincial) tax payable, you can choose to transfer any remaining amounts to one of the following people: Your spouse or common-law partner. Your parent or grandparent or. Your spouse's or common-law partner's parent or grandparent. The maximum you can transfer from a student's unused tuition fee is $5000 per tax year. How to Claim Unused Tuition and Education Tax Credits
If a student has an income, the tuition fee will be used to reduce their owing first. If there is anything left from the first $5000 that can only be transferred.
