Why is a tuition amount being calculated to carry forward for future years instead of allowing that amount to be transferred to a parent?

Thank you for the question.

 

Per the CRA; You can transfer the tuition amount to certain individuals, including your spouse or common-law part....

 

To do this, you must fill out schedule 11. A maximum of is $5,000 is transferable, less the amount they needed to use to reduce their own tax owing.

 

For more information on how to transfer the credits to someone else, click here.