Line 324 – Tuition, education, and textbook amounts transferred from a child
The student has calculated on their Schedule 11 the amount of this credit which they will need to reduce their own tax owing. If there is any remaining amount the student may choose to transfer it to one of the following individuals.
The student cannot transfer any amount they carried forward in a previous year. The maximum amount they are allowed to transfer is $5,000 less the amount they needed to use to reduce their own tax owing.
Only one person can claim this transfer from the student. It does not need to be the same person from year to year.
Transfer to Parent or Grandparent
The student may transfer an amount to his or her parent or grandparent, or to the parent or grandparent of the student's spouse or common-law partner. The student will complete and sign the transfer section of their tax certificate and provide the recipient of the transfer with a copy. The parent or grandparent would enter this amount in field 324 of their Schedule 1.
Transfer to Spouse or Common-law
The student may transfer an amount to his or her spouse or common-law partner. The student will complete and sign the transfer section of their tax certificate and provide the recipient of the transfer with a copy. The spouse or common-law partner would enter this amount in field 360 of Schedule 2. The spouse or common-law partner would report this amount on line 326 of their Schedule 1.
If the tuition fees being transferred to you are not shown on the student's tax certificate, you should have a copy of the student's official tuition fees receipt.
Supporting documents – If you are filing a paper return and you are the person receiving the transfer, do not submit the copy of the tax certificate with your return but keep it in case we ask for it later. You should submit your completed Schedule. If you are filing electronically go to E-services for individuals.
Forms and publications
- General Income Tax and Benefit Guide
- T1 General 2015 – Schedule 1 – Federal tax
- T1 General 2015 – Schedule 11 – Tuition, Education and Textbook Amounts
- Guide P105, Students and Income Tax
- Folio S1-F2-C1: Education and Textbook Tax Credits
- Folio S1-F2-C2: Tuition tax credit
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