Amount Transferred by a Child 18 or over Enrolled in Post-Secondary Studies

You can transfer to your father or mother an amount representing the recognized parental contribution to your education if you were born before January 1, 1997, and you meet both of the following conditions:

  • You are a full-time student enrolled in secondary-level vocational training or post-secondary studies. 
  • You have completed at least one term that began in 2014.

How to transfer this amount

Complete Schedule S of the income tax return to calculate the amount that you can transfer and to designate either your father or your mother (or both) as the individual(s) who can claim this amount. Enclose Schedule S with your income tax return, along with a copy of the RL-8 slip (see courtesy translation RL-8-T) that you received from the educational institution. You can divide the transferred amount between your father and mother.

If you reached the age of 18 in 2014, you must do the calculation below to reduce the amount that can be transferred.

Calculation of the reduction
LineAmount
Basic amount per month1$252.91
Number of months in the year that precede your birthday (including the month of the birthday)X2
Multiply line 1 by line 2.
Amount of the reduction.
Carry the result to line 8 of Schedule S.
=3

The parent designated as the beneficiary of an amount must complete Part B of Schedule A and enter the amount transferred to him or her.

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