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Complete the "Transfer/Carryforward of unused amount" section of Schedule NT(S11) to calculate the territorial amount available to transfer, as well as Form T2202, Education and Textbook Amounts Certificate, T2202A, Tuition, Education, and Textbook Amounts Certificate, TL11A, Tuition, Education, and Textbook Amounts Certificate- University Outside Canada, TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club, or TL11C, Tuition, Education, and Textbook Amounts Certificate- Commuter to the United States, to designate who can claim it and the amount the person can claim. ... How to claim Enter your total contributions on line 50 of Form NT428, and determine the amount to enter on line 51 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 51 of Form NT428. ...

Complete the "Transfer/Carryforward of unused amount" section of Schedule NT(S11) to calculate the territorial amount available to transfer, as well as Form T2202, Education and Textbook Amounts Certificate, T2202A, Tuition, Education, and Textbook Amounts Certificate, TL11A, Tuition, Education, and Textbook Amounts Certificate- University Outside Canada, TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club, or TL11C, Tuition, Education, and Textbook Amounts Certificate- Commuter to the United States, to designate who can claim it and the amount the person can claim. ... How to claim Enter your total contributions on line 50 of Form NT428, and determine the amount to enter on line 51 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 51 of Form NT428. ...

Complete the "Transfer/Carryforward of unused amount" section of Schedule NT(S11) to calculate the territorial amount available to transfer, as well as Form T2202, Education and Textbook Amounts Certificate, T2202A, Tuition, Education, and Textbook Amounts Certificate, TL11A, Tuition, Education, and Textbook Amounts Certificate- University Outside Canada, TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club, or TL11C, Tuition, Education, and Textbook Amounts Certificate- Commuter to the United States, to designate who can claim it and the amount the person can claim. ... How to claim Enter your total contributions on line 50 of Form NT428, and determine the amount to enter on line 51 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 51 of Form NT428. ...

Also, once you claim this amount for a dependant: no one else can claim this amount for that dependant; and neither you nor anyone else can claim an amount at line 306, " Amounts for infirm dependants age 18 or older," for that dependant. ... If you are entitled to deduct payments you made for your child's support, you cannot claim an amount at line 306, " Amounts for infirm dependants age 18 or older," for that child. ... You can claim the unused part of the disability amount for a dependant who lived in Canada at any time in 1995, if: you claimed an equivalent-to-spouse amount on line 305 for that dependant; the dependant was your or your spouse's child, grandchild, parent, or grandparent, and you could have claimed an equivalent-to-spouse amount on line 305 for that dependant if you did not have a spouse and if the dependant did not have any income; the dependant was your or your spouse's child or grandchild, and you made a claim on line 306, " Amounts for infirm dependants age 18 or older," for that dependant; the dependant was your or your spouse's child or grandchild, and you could have made a claim on line 306, " Amounts for infirm dependants age 18 or older," for that dependant if that dependant had no income and was 18 years of age or older in 1995; or the dependant was your or your spouse's parent or grandparent, and you could have made a claim on line 306, " Amounts for infirm dependants age 18 or older," for that dependant if that person had no income. ...

Also, once you claim this amount for a dependant: no one else can claim this amount for that dependant; and neither you nor anyone else can claim an amount at line 306, " Amounts for infirm dependants age 18 or older," for that dependant. ... If you are entitled to deduct payments you made for your child's support, you cannot claim an amount at line 306, " Amounts for infirm dependants age 18 or older," for that child. ... You can claim the unused part of the disability amount for a dependant who lived in Canada at any time in 1995, if: you claimed an equivalent-to-spouse amount on line 305 for that dependant; the dependant was your or your spouse's child, grandchild, parent, or grandparent, and you could have claimed an equivalent-to-spouse amount on line 305 for that dependant if you did not have a spouse and if the dependant did not have any income; the dependant was your or your spouse's child or grandchild, and you made a claim on line 306, " Amounts for infirm dependants age 18 or older," for that dependant; the dependant was your or your spouse's child or grandchild, and you could have made a claim on line 306, " Amounts for infirm dependants age 18 or older," for that dependant if that dependant had no income and was 18 years of age or older in 1995; or the dependant was your or your spouse's parent or grandparent, and you could have made a claim on line 306, " Amounts for infirm dependants age 18 or older," for that dependant if that person had no income. ...

The deemed proceeds of disposition under paragraph 20(1)(a) are then calculated as follows: 20(1) Capital cost $100 (ITAR) Proceeds of disposition as otherwise determined $115 less: FMV on Valuation Day 105 10 Deemed proceeds $110 less: Capital cost 100 Capital gain $ 10 The donor therefore is subject to tax on the recapture of CCA of $25 and on $1.50 (the taxable capital gain of $7.50 less the $6 capital gains deduction). 20(1)(b)(i) (ITAR) The donee is deemed to acquire the depreciable property at a capital cost of $110 for all purposes of the Act except where paragraph 13(7)(e) applies. 13(7)(e)(i) In such a case the donee's capital cost for purposes of paragraphs 8(1)(j) and (p), sections 13 and 20 and any regulations made for the purpose of paragraph 20(1)(a), will be $101.50 determined as follows Capital cost to donor immediately before the transfer $100.00 Plus: 3/4 of the donor's proceeds of disposition $110 less:- the donor's capital cost immediately before the transfer $100- 4/3 of the donor's capital gains deduction (4/3 x $6) 8 3/4 x 2 108 1.50 Donee's capital cost $101.50 5. ...

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Please send your comments on our publications to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 Previous page | Table of contents Date modified: 2007-01-02 ...