How do I transfer my unused tuition credits to a parent or spouse?
The student must claim tuition fees and education amounts on his or her own return first, even if someone else paid the fees. Once the student's tax payable is reduced to zero, then the student can transfer a portion of the unused tuition credits to a spouse, parent, or grandparent.
Step 1 - Profile Steps for Students
- At the top of the screen, select the Profile tab.
- On the first Personal Profile screen, answer Yes to the question "Were you a student in (YEAR) or did you have student expenses for yourself carried forward from previous years?"
- Select all the checkboxes that apply and click Continue. This will ensure that the screens to enter the tuition credits are available in the Deduction section of the Interview.
- You will then proceed to enter your information in the Deductions section of the Interview.Click on the Deductions tab at the top of the screen.
- Click through to the Your Student Profile screen.
- To enter tuition fees and information to calculate the Education amount, check the box for Tuition Fees on a Receipt, T2202A, or TL11. (If you have already entered tuition fees somewhere else in the return, do not enter them again here.
- If you need to transfer amounts to a parent or spouse, check the box for Transfer of tuition and education to a spouse, parent or grandparent
- Check any other boxes that apply to your situation, and click Continue.
Step 2 - Enter Tuition amounts
- On the T2202A, TL11 and Tuition Fees Paid screen, click Enter New Tuition Slip for (NAME)
- Enter the amount of tuition paid for the year, as shown on your T2202A or other slip.
- Enter the number of Full or Part Time months you attended the post secondary institution.
- Click Done with Tuition Fees to save the entry. Repeat the previous 4 steps if you need to enter more Tuition slips
- Click Done with Tuition Fees when you are finished entering all tuition amounts.
Step 3 - Transfer Tuition and Education Amounts (Federal and Provincial)
- On the Transfer Tuition and Education (Federal) screen, enter the amount you want to transfer, up to the maximum allowed, which is displayed at the top of the page.
- If you are transferring to a Spouse or Common-Law partner, enter the transfer amount in that field.
- If you are transferring to a Parent or Grandparent, enter the transfer amount in that field instead.
- Repeat the steps on the Transfer Tuition and Education (Provincial) screen. The Provincial maximum amount may be different, so enter the amount you want to transfer.
- Note: You must transfer provincial amounts to the same person to whom you transferred your federal amounts.
- Click Continue when you have finished.
For more information, search the in-product Help for "Tuition - transferred to a parent, grandparent or spouse".
Step 1 - Enter tuition receipts on the student's return.
- From the View menu, choose Tax Info (T-Slips).
The T-slip entry window opens.
- For T2202/2202A or TL11 slips: On the left side of the T-slip entry window, click Federal slips, then click T2202/A. The T2202/2202A entry window opens.
For other tuition receipts: On the left side of the T-slip entry window, click Receipts, then click Tuition. The Tuition fees entry window opens.
- Enter the tuition as reported on your T2202A slip and other official receipts, then click Save & Close.
Step 2 - Indicate on Schedule 11, the amount you want to transfer, and the person you are transferring it to.
- Select the Forms icon at the top of the page.
- In the Keyword to search for field, type S11.
- In the Forms list, select Schedule 11 - Federal Tuition and Education Amounts and click OK.
The Federal Schedule 11 opens.
- In the Transfer/Carry forward of unused amount section of the form, click one of the checkboxes above line 18 to indicate who you are transferring to (your spouse or common-law partner, or your parent or grandparent).
- On line 24, enter the amount you want to transfer federally.
- If you want to transfer provincial amounts as well, repeat these steps for the Provincial Schedule 11 form. If you transfer provincial amounts, it must be to the same person as your federal transfer.
Important: Do not enter tuition slips a second time. Federal and Provincial tuition amounts are separate credits that are based on the same tuition fee.