A student can transfer all or part of his or her tax credit for tuition or examination fees to you, provided the transferred portion relates to fees paid for 2023 and you are:

• the student's father or mother;
• the student's grandfather or grandmother;
• the spouse of the student's grandfather or grandmother;
• the father or mother of the student's spouse; or
• the grandfather or grandmother of the student's spouse.

If the student decides to transfer all or part of his or her tax credit for tuition or examination fees to you, you are the only person who can claim the amount of the tax credit he or she transferred to you.

Claiming the tax credit

The student must complete Schedule T to calculate the amount that can be transferred to you and to designate you as the person who can claim the amount. The student must enclose Schedule T with his or her return.

You must complete Part D of Schedule A and enter on line 65 of that schedule the amount transferred to you. Do not file Schedule T with your return, as it must be enclosed with the student's return only.