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Does it make sense to transfer my daughter's tuition fees to me, and why?

 
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Does it make sense to transfer my daughter's tuition fees to me, and why?

The tuition transfer is a non refundable credit, so you can only use the tuition transferred from your child if you owe taxes. If you are getting a refund, then your daughter should keep the tuition for herself, as it will carry-forward to her future returns.