Amount for a Child Under 18 Enrolled in Post-Secondary Studies and Amount Transferred by a Child 18 or Over Enrolled in Post-Secondary Studies

Child under 18 enrolled in post-secondary studies (This link will open a new window)

You can enter an amount for post-secondary studies for a child who was born after December 31, 1993, if in 2011 the child was your dependant and was a full-time student pursuing vocational training at the secondary level or post-secondary studies. You can claim $1,965 for each completed term that was begun in 2011, to a maximum of two terms per child.

Child under 18 who had a spouse

You cannot claim an amount for post-secondary studies if the child had a spouse on December 31 (This link will open a new window) and the spouse is claiming an amount for credits transferred from one spouse to the other.

Child's income

You must deduct 80% of the child's income in calculating the amount for a child under 18 enrolled in post-secondary studies. This income to be deducted is the child's net income for the year, calculated without including scholarships, bursaries, fellowships or prizes for achievement received by the child or, if applicable, the deduction for residents of a designated remote areas.

Amount transferred by a child 18 or over enrolled in post-secondary studies

If you are the father or mother (This link will open a new window)  of a child who was born before January 1, 1994, your child can transfer to you an amount representing the recognized parental contribution to his or her education, provided he or she

• was a full-time student enrolled in vocational training at the secondary level or in post-secondary studies; and
• completed at least one term that he or she began in 2011.

How to claim this amount

The child must complete Schedule S to calculate the amount that can be transferred to you and designate you as the person who may claim this amount. Schedule S must be enclosed with the child's return, along  with a copy of the RL-8 slip from the educational institution. The child can divide the transferred amount between his or her father and mother.

A child who reached the age of 18 in 2011 must do the calculation below to reduce the amount that may be transferred.  

If the child designates you as the beneficiary of an amount, you must complete Part B of Schedule A and enter the amount transferred to you.

For more information, see line 367.