Line 324 - Tuition, education, and textbook amounts transferred from a child

The maximum tuition, education, and textbook amount transferred from a child (or from each child), is $5,000 minus the amounts that he or she uses, even if there is still an unclaimed part. Tuition, education, and textbook amounts that the student carried forward from a previous year cannot be transferred.

Only one person can claim this transfer from the student. However, it does not have to be the same parent or grandparent that claims an amount for the student on line 305 - Amount for an eligible dependant, or line 306 - Amount for infirm dependants age 18 or older.

Transfer to Parent or Grandparent

If you are the parent or grandparent of a student (or the parent or grandparent of the student's spouse or common-law partner), you may be able to claim all or part of the tuition, education, and textbook amounts transferred from a child. See line 323 - Tuition, education, and textbook amounts, to find out if the student's tuition fees and education and textbook amounts qualify.

Transfer to Spouse or Common-law

If the student's spouse or common-law partner claims, on his or her tax return, an amount on line 303 - Spouse or common-law partner amount, or on line 326 - Amounts transferred from your spouse or common-law partner, for the student, you cannot claim an amount on line 324 for that student. However, the student's spouse or common-law partner can include the transfer on line 326.

If the student's spouse or common-law partner does not claim an amount on line 303 or 326 for the student, or if the student does not have a spouse or common-law partner, the student can choose which parent or grandparent will claim an amount on line 324.

If the student has a spouse or common-law partner that is claiming the transferred amount, enter the federal amount designated on Form T2202, T2202A, TL11A, TL11B, or TL11C on Schedule 2, line 360, Federal Amounts Transferred From Your Spouse or Common-Law Partner. You cannot claim an amount transferred from the same student at both line 324 and line 360.

Designating you as the claimant

To designate you as the person who can claim it, the student also has to complete the following forms:

• 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
• Form TL11C, Tuition, Education, and Textbook Amounts Certificate - Commuter to the United States

Note
If the tuition fees being transferred to you are not shown on the student's Form T2202A, TL11A or TL11C you should have a copy of the student's official tuition fees receipt.)

Supporting documents - If you are filing a paper return, attach a completed Schedule 11. Keep all your official receipts issued by an educational institution or other forms in case we ask to see them. If you are filing electronically, keep all of your documents in case we ask to see them. For more information, please consult E-services for individuals.

Completing your tax return

The student has to complete Schedule 11 to calculate the transfer amount. The student will complete the remainder of the Schedule 11 and enter, on Line 24 (also called line 327), the transferred amount.

On line 324 of Schedule 1, enter the amount the student has designated as a transfer to you (shown on line 24 (or 327) of his or her Schedule 11).

Be sure to complete the provincial and territorial tax and credits form for your province or territory of residence.

Forms and publications

• General Income Tax and Benefit Guide
• Schedule 1, Federal tax
• Schedule 11, Tuition, Education and Textbook Amounts
• P105, Students and Income Tax
• IT515R2, Education tax credit
• IT516R2, Tuition tax credit

Related topics

• Students
• Line 305 - Amount for an eligible dependant
• Line 303 - Spouse or common-law partner amount
• Line 306 - Amount for infirm dependants age 18 or older
• Line 323 - Tuition, education, and textbook amounts
• Line 326 - Amounts transferred from your spouse or common-law partner

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