Student with a scholarship who transfers the tuition tax credit and the amount for post-secondary studies to a parent who is not present
Test your knowledge
That's correct
The maximum amount of tuition fees that a student can transfer at the federal level is $5,000.
Sorry, that's incorrect
The maximum amount of tuition fees that a student can transfer at the federal level is $5,000.
Instructions
- Open the UFile CVITP software
- Review the background information and slips required (tax slips, receipts, etc.). Enter all the necessary information into the required section of the tax software
- Once completed, compare your results with the solution provided
- You don't have the same results? Consult the Reminder of key points of the tax software as needed
- Check out the Takeaway points at the end
| Family head | Élise Morello |
|---|---|
| Social insurance number | 000 000 000 |
| Address | 123 rue Principale
City QC X0X 0X0 |
| Telephone number | 450-444-4444 |
| Date of birth | August 17, 2000 |
| Marital status | Single |
Details
- There are no unused tuition fees in Élise's 2024 notice of assessment
- She had good grades in the previous school year, and she received a $6,000 scholarship from Université de Sherbrooke. She was issued a T4A slip and an RL-1 slip
- She worked for the Centre communautaire urbain, which gave her a T4 and RL-1 slips
- Élise lives with her father, Jacob Morello, and wants to transfer her unused tuition fees to him
- Her father's tax returns are not being completed for this case study
- Élise received a $294.50 solidarity tax credit in 2025
Slips required
T4 – Statement of Remuneration Paid – Centre communautaire urbain
Text version for the above image
T4 – Statement of Remuneration Paid
Protected B
Employer's name: Centre communautaire urbain
Employee's name and address:
Last name: Morello
First name: Élise
123 Principale
City QC X0X 0X0
Box 10: Province of employment: QC
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 8,751.60
Box 17: Employee's QPP contributions – see over: 291.47
Box 18: Employee's EI premiums: 202.23
Box 22: Income tax deducted: 685.37
Box 24: EI insurable earnings: 8,751.60
Box 26: CPP/QPP pensionable earnings: 8,751.60
Box 45: Employer-offered dental benefits: 1
Box 55: Employee's PPIP premiums – see over: 46.69
Box 56: PPIP insurable earnings: 8,751.60
RL-1 – Revenus d'emploi et revenus divers (Employment and other income) – Centre communautaire urbain
Text version for the above image
Relevé 1 Revenu d'emploi et revenus divers
Box A– Revenus d'emploi: 8,751.60
Box B.A– Cotisation au RRQ: 291.47
Box C– Cotisation à l'assurance emploi: 202.23
Box E– Impôt du Québec retenu: 753.50
Box G– Salaire admissible au RRQ: 8,751.60
Box H– Cotisation au RQAP: 46.69
Box I– Salaire admissible au RQAP: 8,751.60
Numéro d'assurance sociale du particulier: 000 000 000
Nom de famille, prénom et adresse du particulier:
Morello, Élise
123 rue Principale
Ville QC X0X 0X0
Nom et adresse de l'employeur ou du payeur:
Centre communautaire urbain
T4A – Statement of Pension, Retirement, Annuity and Other Income – Université de Sherbrooke
Text version for the above image
T4A – Statement of Pension, Retirement, Annuity, and Other Income
Protected B
Payer's name: Université de Sherbrooke
Recipient's name and address:
Last name: Morello
First name: Élise
123 Principale
City QC X0X 0X0
Box 012: Social insurance number: 000 000 000
Other information (see page 2)
Box 105: 6,000.00
RL-1 – Revenus d'emploi et revenus divers (Employment and other income) – Université de Sherbrooke
Text version for the above image
Relevé 1 Revenu d'emploi et revenus divers
Box O– Autres revenus: 6,000.00
Code (case O): RB
Numéro d'assurance sociale du particulier: 000 000 000
Nom de famille, prénom et adresse du particulier:
Morello, Élise
123 rue Principale
Ville QC X0X 0X0
Nom et adresse de l'employeur ou du payeur:
Université de Sherbrooke
T2202 – Tuition and Enrolment Certificate – Université de Sherbrooke
Text version for the above image
Tuition and Enrolment Certificate
Protected B
Name and address of designated educational institution:
Université de Sherbrooke
Box 14: Student number: 123456789
Box 13: Name of program or course: University Program
Student Name: Élise Morello
Student address:
123 Principale
City QC X0X 0X0
Box 17: Social insurance number (SIN): 000 000 000
Session periods
Session period 1
Box 19: From YY/MM: XX/01
Box 20: To YY/MM: XX/04
Box 22: Number of months full-time: 4
Box 23: Eligible tuition fees, part-time and full-time: $4,523.00
Session period 2
Box 19: From YY/MM: XX/09
Box 20: To YY/MM: XX/12
Box 22: Number of months full-time: 4
Box 23: Eligible tuition fees, part-time and full-time: $5,167.00
Totals
Box 25: 8
Box 26: $9,690.00
RL- 8 – Montant pour études postsecondaires (Amount for post-secondary studies) - Université de Sherbrooke
Text version for the above image
Relevé 8 – Montant pour études postsecondaires
Box A– Montant pour études postsecondaires: 7,434.00
Box B– Frais de scolarité ou d'examen: 9,690.00
Numéro d'assurance sociale de l'étudiant: 000 000 000
Nom de famille, prénom et adresse de l'étudiant:
Morello, Élise
123 rue Principale
Ville QC X0X 0X0
Nom et adresse de l'établissement d'enseignement:
Université de Sherbrooke
Solution
Reminder of key points of the tax software
Note:
To access complete instructions on the various steps of entering data into the software, click on the title of each section below.
-
Élise's interview
- Click Solidarity tax credit in the left-side menu and answer the questions based on Élise's situation
- Select Neither tenant nor owner for the question Were you or your spouse tenants (received a RL-31) or owners on December 31, 20XX?
- Select No for the question Did you have a spouse on December 31, 20XX?
Tuition fees and transfer of unused amounts
- Click Interview setup in the left-side menu
- In the Student section, tick the box next to Tuition, education, textbooks, student loans, and Canada training credit
- Click Tuition, education, student loans in the left-side menu
- In the Tuition, education and textbook section, click the + sign next to T2202 Tuition and enrolment certificate* (TL11A/TL11C/TL11D) (line 32300)
- In the Current year tuition amount section, enter the information from the T2202 and RL-8 slips into the corresponding fields
- In the Unused tuition and education amounts from prior years section, leave the fields blank
- In the Transfer of current year unused amounts section:
- select Transfer to parent not processed and leave the amount field blank in the Schedule 11 subsection
- select Transfer to parent not processed in the Quebec Schedule T and the Quebec Schedule S subsections
- enter the total tuition fees into the amount field in the Quebec Schedule T subsection, leave the amount field blank in the Quebec Schedule S subsection
- enter the father's first and last name as well as the relationship to Élise into the appropriate fields
- In the Solidarity tax credit received in 20XX (Schedule S L.10) field, enter the amount they received
Scholarship (T4A slip and RL-1)
- Click Interview setup in the left-side menu
- In the Pension and other income section, tick the box next to Pension income, other income and split pension income, COVID-19 benefits (T4A, T4FHSA, T4A(OAS), T4A(P), T4A-RCA, T4RSP, T4RIF, T1032)
- Click T4A, T4FHSA and pension income in the left-side menu
- Click the + sign next to T4A – Pension, retirement, annuity, and other income (COVID-19 benefits)
- Scroll down to OTHER INFORMATION (COVID-19 benefits) and select [105] Scholarships, bursaries, fellowship (Box O code RB) from the drop-down menu, then enter the amounts indicated on the T4A and RL-1 slips (Université de Sherbrooke)
Additional steps to consider
Ensure that you have:
- entered the amounts from the T4 and RL-1 slips
- answered questions related to the Quebec prescription drug insurance plan
Takeaway points
- Élise is entitled to the basic amount of the QST component of the solidarity tax credit
Transfer of unused tuition amount
- The tax software will calculate the tuition fee amounts that she can transfer and carry forward. The calculations are found in Schedule 11 (federal) and Schedule T (provincial)
- The solidarity tax credit amount that she received in 2025 is used to reduce the postsecondary studies transferable amount to her father. The tax software will calculate the transferable amount in Schedule S (provincial)
- On the federal tax return, Élise's scholarship is not taxable because she is a full-time student; therefore, it is not found on the tax return
- On the Quebec income tax return, the scholarship is included in her income and subsequently deducted
Quebec prescription drug insurance plan premium
- As a full-time student between 18 and 25 years of age, who does not have a spouse and is a dependant, Élise is exempt from paying the Quebec prescription drug insurance premium
- Élise is also exempt if she is covered by a prescription drug insurance provided by a group insurance plan
Work premium and the Canada Workers Benefit
- Since she is a full-time student at the post-secondary level, Élise is not entitled to the Canada workers benefit (federal) or the work premium (provincial)