⚠️ Student Must File Tax Return First:
Regardless of who paid the tuition fees, the **tuition credit belongs solely to the student**. The student must file their own T1 tax return first to allocate their tuition. Only the remaining unused portion (up to $5,000) can be designated for transfer to a supporter.
Tuition Transfer Estimator
Input tuition paid and student annual income to estimate the eligible transfer amount:
Tuition Transfer Eligibility Requirements
Both the student and the recipient must follow these CRA transfer guidelines:
- Designated Supporters: You can transfer tuition credits to your spouse/common-law partner, or to your parent or grandparent (or your partner’s parent/grandparent). You cannot transfer credits to siblings or friends.
- The $5,000 Cap: The maximum amount you can transfer to a parent or grandparent is exactly **$5,000 CAD** per calendar year (minus any amount the student used to reduce their own tax).
- Transfer Designation: The student must complete the "transfer" designation section on their T2202 certificate (issued by their post-secondary DLI university/college) and sign it, authorizing the CRA to transfer the credits.
Official Government References & Sources
This guide compiles official CRA tuition transfer regulations sourced directly from:
• CRA Line 32400 Tuition Transfer Rules: canada.ca/line-32400-tuition-transfer
Transfer Specs
CRA Transfer LineLine 32400
Maximum Transfer Limit$5,000 / year
Student Carry ForwardUnlimited years
Federal credit value15.0% of amount