ARCHIVED - Line 324 - Tuition fees and education amount transferred from a child

Archived

This page has been archived on the Web.

Students who do not need to claim all of their eligible tuition fees (line 320) or their education amount (line 322) may be able to transfer the unused part to you if you are the parent or grandparent of that student or of that student's spouse. However, if the total of the tuition fees and education amount that a student needs to claim on his or her return is $4,000 or more, you are not entitled to claim a transfer from that particular student.

How to claim

The student has to use Form T2202 or the back of Form T2202A to calculate the transfer amount and to designate you as the parent or grandparent. If the tuition fees being transferred to you are not shown on the Form T2202 or T2202A, you should have a copy of the student's official tuition fees receipt.

Student with a spouse - If a student's spouse claims the spousal amount (line 303) or the amounts transferred from the spouse (line 326), you cannot claim the tuition fees and education amount transfer. However, the student's spouse can claim the transfer on Schedule 2.

Student claimed as a dependant - If another parent or grandparent claims the student as a dependant (lines 305 or 306), only that person can claim the tuition fees and education amount transferred from the student.

Student not claimed as a dependant - The student has to choose the parent or grandparent who can claim the tuition fees and education amount transfer. Only one person can claim the transfer from the student.

Receipts - Do not include Form T2202, Form T2202A, or the student's official tuition fees receipt with your return. However, you have to keep them in case we ask to see them.

Date modified:

2002-02-04