Canada Revenue Agency
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Transferring and carrying forward amounts
Students must claim their tuition, education, and textbook amounts on their return and apply the amount that is required to reduce their own federal tax payable to zero, before they can calculate and transfer an unused amount to an eligible individual, even if someone else paid their fees. However, the student may be able to transfer part or all of these amounts to his or her spouse or common-law partner (who would claim it on line 326 of his or her Schedule 1) or to their spouse or common-law partner's parent or grandparent (who would claim it on line 324 of his or her Schedule 1).
The maximum amount you can transfer in a year is $5,000, minus the amount the student uses, even if there is an unused tuition, education, and textbook amount remaining.
Students can carry forward indefinitely and claim in a future year the part of their tuition, education, and textbook amounts they cannot use (and do not transfer) for the year. However, if they carry forward an amount, they will not be able to transfer it to anyone. They have to claim their carry-forward amount in the first year that they have to pay federal tax.
Complete Schedule 11 to report your eligible tuition, education, and textbook amounts for the year, and any unused amounts carried forward from previous years that are shown on your notice of assessment or notice of reassessment for the previous year. Claim your eligible tuition fees, education amounts, and textbook amounts based on the calendar year the course was taken and not the year the fees were paid.
Note
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 your spouse or common-law partner, they have to complete Schedule 2. Depending on their province or territory of residence, they may have to complete Schedule 2 to calculate their provincial and territorial transfer amounts.
To designate your transfer, complete and sign the back of the following applicable forms:
- Form T2202, Education and Textbook Amounts Certificate;
- Form T2202A, Tuition, Education and Textbook Amounts Certificate;
- TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside Canada;
- TL11B, Tuition, Education, and Textbook Amounts Certificate - Flying School or Club; or
- TL11C, Tuition, Education, and Textbook Amounts Certificate - Commuter to the United States.
Also, complete Schedule 11 to calculate your federal transfer and, if it applies, the amount you are carrying forward. Depending on your province or territory of residence, you may have to complete Schedule 11 to calculate your provincial or territorial transfer or carry-forward amounts. Attach these schedules to your return.
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 forms listed above.
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 official 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 have claimed an amount transferred from a student on your return and are requested to provide supporting documentation, the student's signature must be present on the reverse side of the forms. If you are filing electronically, keep all of your documents.
