Line 32400 – Tuition amount transferred from a child
Note: Line 32400 was line 324 before tax year 2019.
Any remaining credit calculated on Schedule 11 by a student can be transferred to one of the following individuals. Only one person can claim this transfer from the student. It does not need to be the same person from year to year.
The student cannot transfer any amount they carried forward in a previous year. The maximum amount they are allowed to transfer is $5,000 less the amount they needed to use to reduce their own tax owing.
Be sure to complete the provincial and territorial tax and credits form for your province or territory of residence.
Transfer to Parent or Grandparent
The student may transfer an amount to their parent or grandparent, or to the parent or grandparent of the student's spouse or common-law partner. The student will complete and sign the transfer section of their tax certificate and provide the recipient of the transfer with a copy. The parent or grandparent would enter this amount on line 32400 of their income tax and benefit return.
Transfer to Spouse or Common-law
The student may transfer an amount to their spouse or common-law partner. The student will complete and sign the transfer section of their tax certificate and provide the recipient of the transfer with a copy. The spouse or common-law partner would enter this amount in field 36000 of Schedule 2 and report this amount on line 32600 of their income tax and benefit return.
If the tuition fees being transferred to you are not shown on the student's tax certificate, you should have a copy of the student's official tuition fees receipt.
Supporting documents – If you are filing a paper return and you are the person receiving the transfer, do not submit the copy of the tax certificate with your return but keep it in case the CRA asks for it later.
If you are filing electronically, go to E-services for individuals.
Forms and publications
- Federal Income Tax Guide
- Schedule 2 – Federal Amounts Transferred From Your Spouse or Common-Law Partner
- Schedule 11 – Tuition, Education and Textbook Amounts
- Guide P105, Students and Income Tax
- Folio S1-F2-C1, Qualifying Student and the Education and Textbook Tax Credits
- Folio S1-F2-C2, Tuition tax credit
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