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The Charter of the French language and its regulations govern the consultation of English-language content.

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:

  • the student's father or mother;
  • 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 their tax credit for tuition or examination fees to you, you are the only person who can claim the amount of the tax credit they transferred to you.

  • A student cannot transfer any part of a tax credit that relates to tuition or examination fees paid for a previous year to you.
  • 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.
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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.

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