Canada Revenue Agency
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Transferring and carrying forward amounts
You have to claim your tuition, education, and textbook amounts first on your own return, even if someone else paid your fees. However, you may be able to transfer part or all of these amounts to your spouse or common-law partner (who would claim it on line 326 of his or her Schedule 1) or to your or your spouse or common-law partner's parent or grandparent (who would claim it on line 324 of his or her Schedule 1).
You can transfer the unused part of these amounts to only one person.
Complete Schedule 11 (particularly line 327) to calculate this transfer, as well as Form T2202, T2202A, TL11A, TL11B, or TL11C to designate it. Attach Schedule 11 to your return even if you are transferring your total tuition, education, and textbook amounts.
You can carry forward indefinitely and claim in a future year the part of your tuition, education, and textbook amounts you cannot use (and do not transfer) for the year. However, if you carry forward an amount, you will not be able to transfer it to anyone. You have to claim your carry-forward amount in the first year that you have to pay federal tax. Complete Schedule 11 to calculate the amount you can carry-forward.
Notes
Even if you do not have to pay tax and you are carrying forward all or part of your tuition, education, and textbook amounts, you should file your return and attach a completed Schedule 11 so we can update our records with your unused tuition, education, and textbook amounts available for carry forward to other years.
If you are transferring an amount to another person, do not transfer more than the person can use. That way, you can carry forward as much as possible to use in a future year.
You may be able to claim all or part of your spouse or common-law partner's tuition, education, and textbook amounts on line 326, or your child or grandchild's tuition, education, and textbook amounts on line 324.
Tanya is a single parent. Her son, Philip goes to college and works part-time in the bookstore. He makes very little money.
Tanya may be eligible to claim the unused part of Philip's eligible tuition, education, and textbook amounts that he does not need to reduce his federal income tax to zero. The maximum amount Philip can transfer is $5,000 minus the amount he claimed.
To calculate the amount of the transfer and to designate Tanya - the parent, as the person who can claim the transfer, Philip must complete Schedule 11 as well as one of the following:
- Form T2202, Education and Textbook Amounts Certificate,
- Form T2202A, Tuition, Education, and Textbook Amounts Certificate,
- Form TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside Canada,
- Form TL11B, Tuition, Education, and Textbook Amounts Certificate - Flying School or Club, or
- Form TL11C, Tuition, Education, and Textbook Amounts Certificate - Commuter to the United States.
Philip must first claim the amount on his tax return on line 327 of his Schedule 11. Tanya claims the amount that Philip has transferred to her on line 324 of her Schedule 1.
Supporting documents - If you are the student and filing a paper return, attach a completed Schedule 11. You must keep all of your receipts or other forms in case we ask to see them. If you are the person receiving the transfer, do not submit Schedule 11, the receipts, or other forms. If you are filing electronically, keep all of your documents.
Common errors
Avoid getting a request letter, or a notice of reassessment from CRA by paying special attention to certain conditions. For more information see Common adjustments.
