How to transfer tuition to a parent?

Open both the federal and provincial Schedule 11 of your son’s/daughter’s return and scroll to the bottom. Designate the amount you want to transfer at line 24 of the federal form. The amount to transfer must be equal to or less than the amount on line 23. If line 23 is zero, then you cannot transfer any amount.

Go to your return (or the return receiving the transfer) and double-click line 32400 on page 6 of the T1 General form, then enter the amounts you just designated as the transfer.

If your son/daughter is filing a paper return, they need to fill in the back of the T2202A form, sign it, and attach it to their return. If they are filing using NETFILE, they need to keep the T2202A in case the CRA asks for it.

How to transfer tuition to your spouse?

Open both the federal and provincial Schedule 11 of your spouse’s return and scroll to the bottom.

Check the box to the left of the last line and enter the amount you want to transfer at that line of the federal form and the last line of the provincial Schedule 11.

• If you did not create linked returns: Go to your return and enter the amount on Schedule 2 (both federal and provincial).
• If you created linked returns: The software will fill in the amounts automatically.

If your spouse is filing a paper return, they need to fill in the back of the T2202A form, sign it, and attach it to their return. If they are filing using NETFILE, they need to keep the T2202A in case the CRA asks for it.