Tuition amount transferred from a child or grandchild — Personal income tax
- Federal: Line 32400
- Tax year: 2025| Prior tax years: 2024 and earlier
You may be able to claim the tuition amount transferred from a child or grandchild on line 32400 of your income tax and benefit return.
A child or grandchild may transfer all or part of their unused tuition amount for the current tax year to you.
Who can claim this amount
You can claim a tuition amount transferred from a student if:
- you are the parent or grandparent of the student or of the student's spouse or common-law partner
Who is considered a parent or grandparent
A parent of a student includes:
- the natural parent, step-parent, or adoptive parent of the student
- the natural parent, step-parent or adoptive parent of the student's spouse or common-law partner
- a person of whom the student is or was considered to be a child
Note: This person has custody and control of the student (or had custody and control immediately before the student turned 19 years of age) and the student is wholly dependent on this person for support. However, this person does not include a student's foster parent who received support payments from an agency.
A grandparent of a student includes:
- the student's grandfather or grandmother
- the grandfather or grandmother of the student's spouse or common-law partner
- the spouse or common-law partner of the student's grandfather or grandmother
- the student designates an amount to you
Only one person can claim the transferred amount from a student for a tax year. The person may change from year to year.
Before you claim
To claim a tuition amount on line 32400, all of the following must apply:
The student files their income tax and benefit return for the year and fills out Schedule 11, Federal Tuition Amount and Canada Training Credit
The calculation on Schedule 11 (lines 21 to 23) shows there is an unused amount of the current year's tuition fees
The student chooses to transfer all or part of the available unused amount instead of carrying it forward
The student indicates, in field 32700 of their Schedule 11, the amount they agree to transfer
The student's spouse or common-law partner, if applicable, does not claim an amount for the student on line 30300, 30425, or 32600
The amount is transferred to you by the student
How much you can claim
The maximum amount a student can transfer is:
- $5,000, minus
- the amount the student needs to use to reduce their own tax payable
Only current-year amounts can be transferred. Amounts carried forward from a previous year cannot be transferred.
How to claim
Follow these steps to claim the transferred tuition amount:
- Enter the amount on line 32400 of your income tax and benefit return
- Fill out the provincial or territorial forms, if applicable
The amount you claim must match the amount the student designated on their tuition certificate.
You may receive tuition amounts transferred from more than one child or grandchild for the same tax year.
Supporting documents
- Keep a copy of the student's tuition certificate
- If the transferred amount is not shown on the certificate, keep the official tuition fees receipt
Do not send any supporting documents when you file your tax return. Keep them in case the Canada Revenue Agency asks to see them later.