Tax Credit for Tuition or Examination Fees Transferred by a Child
A student can transfer all or part of their tax credit for tuition or examination fees to you, provided the transferred portion relates to fees paid for the current year and you are their or their spouse's:
- father or mother
- grandfather or grandmother (or their spouse)
If the student decides to transfer all or part of their tax credit for tuition or examination fees to you, you are the only person who can claim the transferred amount.
- To claim the tax credit for tuition or examination fees and transfer it to you, the student must have paid tuition fees to an educational institution recognized by the Minister of Revenue and received a receipt for the fees. Only recognized institutions can issue receipts for tuition fees that qualify for the tax credit. To check whether an educational institution is recognized, see Register of Recognized Educational Institutions.
- A student cannot transfer you any part of a tax credit that relates to tuition or examination fees paid for a previous year.
- A student cannot transfer all or part of their tax credit for tuition or examination fees to their spouse. However, a student can transfer the unused portion of their non-refundable tax credits to their spouse. For more information, see the instructions for line 431.
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 their 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 a copy of Schedule T with your return, as it must be filed with the student's return only.