How to Transfer Your Unused Tuition Amount to a Parent, Grandparent or Spouse in Canada
Transfer eligible current-year federal tuition to a spouse, parent or grandparent. Learn the $5,000 limit, Schedule 11 rules, T2202 designation and how the recipient claims it.
CA Canada
Education ~ 9 min read
8 FAQ
Updated 2026-09-10
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A student can transfer up to $5,000 of their current-year federal tuition amount, minus the amount they must use to reduce their own federal tax payable, to one eligible person: their spouse or common-law partner, their parent or grandparent, or their spouse's or common-law partner's parent or grandparent. For 2025 tuition reported on a return filed in 2026, the student must first complete Schedule 11 and report the transfer in field 32700, then complete the transfer designation on Form T2202, TL11A or TL11C as applicable. Tuition carried forward from an earlier year cannot be transferred.
What you need
- The student's applicable tuition certificate, usually Form T2202, Tuition and Enrolment Certificate for a designated educational institution in Canada.
- A completed Schedule 11, Federal Tuition Amount and Canada Training Credit for the tax year.
- The student's current-year eligible tuition amount and the amount required to reduce the student's own federal tax payable.
- The full name and relationship of the person receiving the transfer.
- A completed transfer designation on the applicable tuition certificate: the second box on the back of Form T2202, Part 3 of Form TL11A or Part 4 of Form TL11C.
- The student must report the federal tuition amount being transferred in field 32700 of Schedule 11.
- The recipient should keep a copy of the student's completed tuition certificate in case the CRA asks for supporting documents.
Eligibility
You can designate a transfer if you have an unused current-year federal tuition amount after first using the amount required to reduce your own federal tax payable. You may transfer all or part of the remaining eligible amount, up to the federal maximum, to one designated individual: your spouse or common-law partner, your parent or grandparent, or your spouse's or common-law partner's parent or grandparent. Amounts carried forward from earlier tax years cannot be transferred. Additional restrictions apply if you want to transfer to a parent or grandparent while your spouse or common-law partner claims certain amounts for you on their return.
How to do it
- Get your tuition certificate. For most students at Canadian designated educational institutions, this is Form T2202. Students in certain qualifying programs outside Canada may instead have Form TL11A or TL11C.
- Complete your own tax return first. Report your eligible tuition and complete Schedule 11. You must use the tuition amount required to reduce your own federal tax payable before calculating a transfer.
- Calculate the maximum transferable amount. The federal maximum is $5,000 of current-year tuition minus the amount you must use for your own tax payable. You may transfer less than the maximum.
- Choose one eligible recipient. You can designate your spouse or common-law partner, your parent or grandparent, or your spouse's or common-law partner's parent or grandparent, subject to the applicable CRA restrictions.
- Enter the transfer on Schedule 11. Report the federal amount you agree to transfer in field 32700.
- Complete the transfer designation. Fill in the transfer section on the applicable tuition certificate: the second box on the back of Form T2202, Part 3 of TL11A or Part 4 of TL11C.
- Give the recipient a copy of the completed certificate. A parent or grandparent generally claims the designated federal amount on line 32400. A spouse or common-law partner calculates the transfer using federal Schedule 2 and claims the resulting amount on line 32600.
- File the tax returns and keep your records. The student must file an Income Tax and Benefit Return and Schedule 11 even if no tax is payable when a tuition amount is being transferred or carried forward. Keep the tuition certificate because the CRA may request it later.
How much unused tuition can you transfer?
The federal rule allows a student to transfer up to $5,000 of current-year tuition, minus the amount of current-year tuition the student must use to reduce their own federal tax payable.
For example, if your eligible current-year federal tuition is $8,000 and Schedule 11 shows that you need $1,500 of that amount for your own taxes, the maximum federal tuition amount available for transfer is $3,500, not $5,000.
If you owe no federal tax and do not need any of the current-year tuition amount yourself, you may be able to designate up to the full $5,000 federal maximum.
The CRA recommends transferring only as much as the recipient can actually use. Any remaining eligible current-year tuition that you do not transfer can generally be carried forward for your own future use.
Who can you transfer your tuition amount to?
You may transfer an eligible current-year federal tuition amount to one designated individual for the tax year. The eligible recipient can be:
- your spouse or common-law partner;
- your parent or grandparent; or
- your spouse's or common-law partner's parent or grandparent.
A qualifying parent can include a natural, adoptive or step-parent and, in certain circumstances, another person who had custody and control of the student and on whom the student was wholly dependent for support. CRA rules also recognize specified relationships involving the parents or grandparents of a student's spouse or common-law partner.
Only one person can claim the amount transferred by a particular student for the year, although the student may designate a different eligible person in another tax year.
When can you not transfer the amount to a parent or grandparent?
If you have a spouse or common-law partner, restrictions apply before you designate your parent or grandparent, or your spouse's parent or grandparent.
CRA guidance states that a parent or grandparent transfer is not available when your spouse or common-law partner claims specified amounts for you on their return. Current CRA guidance for a parent or grandparent claiming line 32400 includes claims for you on line 30300, line 30425 or line 32600, as applicable.
If your spouse or common-law partner will receive the tuition transfer instead, they calculate the applicable transferred amounts using federal Schedule 2.
Can you transfer tuition carried forward from a previous year?
No. Only an unused amount from the current tax year can be transferred to another person.
If you carried tuition forward from an earlier year, that amount belongs to you and cannot later be assigned to a spouse, parent or grandparent. CRA guidance requires you to use available tuition amounts according to the Schedule 11 calculation and carry eligible unused amounts forward for your own future tax years.
This is an important planning distinction: deciding not to transfer current-year tuition may preserve it for your future use, but once an amount becomes a carry-forward balance, you cannot transfer that balance later.
Complete Schedule 11 before choosing the transfer amount
The student must complete Schedule 11, Federal Tuition Amount and Canada Training Credit. The schedule determines:
- eligible current-year tuition;
- any applicable tuition amounts carried forward from previous years;
- the amount required to reduce the student's own federal tax payable;
- the current-year amount available for transfer; and
- the amount that can be carried forward.
You cannot simply choose to give the entire tuition certificate amount to another person. Your own required tuition claim is calculated first.
If you are also looking at education-related tax relief, the separate Canada Training Credit procedure explains that refundable credit. It is different from transferring an unused tuition amount.
Complete the transfer section on your tuition certificate
After Schedule 11 determines the transferable amount, the student must formally designate the recipient on the applicable tuition certificate.
Use:
- the second box on the back of Form T2202 for tuition certified by a Canadian designated educational institution;
- Part 3 of Form TL11A for an eligible university outside Canada; or
- Part 4 of Form TL11C for an eligible student commuting to an institution in the United States.
The student should complete and sign the applicable transfer designation and provide a copy to the person receiving the amount. The recipient should keep that certificate because the CRA may ask to see it.
Where does the student report the transfer?
The student reports the federal tuition amount designated for transfer in field 32700 of Schedule 11.
The student should file their Income Tax and Benefit Return and Schedule 11 even if they have no tax to pay. Filing allows the CRA to record the transfer and any remaining tuition available to carry forward.
For 2025 income tax returns filed in 2026, the regular individual filing deadline was April 30, 2026. If the taxpayer or their spouse or common-law partner was self-employed, the filing deadline was generally June 15, 2026. A taxpayer who has missed the filing deadline should still file rather than leave the tuition amounts unreported.
How does a parent or grandparent claim the transfer?
A qualifying parent or grandparent claims the federal tuition amount transferred from a child or grandchild on line 32400 of their Income Tax and Benefit Return.
Before the recipient claims it, the student must:
- file their own return for the year;
- complete Schedule 11;
- have an unused current-year tuition amount available;
- report the transfer in field 32700; and
- designate that recipient on the applicable tuition certificate.
The amount claimed by the recipient must match the amount the student designated. A parent or grandparent can receive transfers from more than one child or grandchild in the same year, but each student's own transfer remains subject to that student's limit.
How does a spouse or common-law partner claim the transfer?
If the student transfers the amount to a spouse or common-law partner, the recipient uses federal Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner.
The resulting federal transferred amount is claimed on line 32600 of the recipient's Income Tax and Benefit Return. Provincial or territorial forms may also apply depending on where the recipient lived at the end of the year.
Do provincial or territorial tuition transfers follow the same rules?
Federal Schedule 11 determines the federal tuition transfer. Depending on the student's province or territory of residence, there may also be a provincial or territorial tuition, education or textbook amount and a separate provincial or territorial schedule.
The availability and calculation of provincial or territorial amounts vary. Do not assume that the federal $5,000 rule automatically produces the same provincial or territorial transfer. Use the tax package for the province or territory where you were resident on December 31 of the relevant tax year.
What records should the student and recipient keep?
Keep the applicable tuition certificate and your completed tax records. For a standard Canadian institution, this usually means Form T2202 with the transfer designation completed.
When a parent or grandparent claims the amount electronically, supporting documents are generally not sent with the return. The CRA says to keep them in case they are requested later. If the transferred amount is not shown on the tuition certificate in a situation where another supporting document applies, the recipient should keep the relevant official tuition receipt.
Common tuition transfer mistakes to avoid
- Trying to transfer tuition carried forward from a previous year. Only current-year tuition can be transferred.
- Transferring the full $5,000 without first completing Schedule 11. The student's own required tuition claim reduces the maximum available transfer.
- Failing to file the student's own tax return and Schedule 11 because the student owes no tax.
- Forgetting to report the transfer in field 32700 of Schedule 11.
- Not completing the transfer designation on Form T2202, TL11A or TL11C.
- Designating more than one recipient for the same student's transfer in the same tax year.
- Transferring more than the recipient needs when the student could instead preserve more tuition for future years.
- Assuming federal and provincial or territorial tuition-transfer calculations are identical.
What happens to the tuition amount you do not transfer?
Eligible current-year federal tuition that remains unused after your own claim and any transfer can generally be carried forward for your own future tax years.
The CRA requires you to use a carry-forward amount in the first future year in which you have federal tax payable that the tuition credit can reduce. A carried-forward amount cannot subsequently be transferred to another person.
Students should therefore compare how much the intended recipient can actually use with the value of keeping tuition for their own future income-tax liability before designating the transfer.
Frequently asked questions
What is the maximum tuition amount I can transfer to my parents in Canada?
The federal maximum is $5,000 of your current-year tuition amount minus the amount you must use to reduce your own federal tax payable. Schedule 11 calculates the amount available for transfer.
Can I transfer unused tuition from previous years to my parent?
No. CRA rules allow transfers only from the current year's eligible tuition amount. Tuition already carried forward from an earlier year can only be used by the student.
Can I transfer tuition to both of my parents in the same year?
No. A student's federal tuition transfer for a tax year is designated to one eligible individual. The designated person can change in another tax year.
Can I transfer my unused tuition to my spouse?
Yes. You can transfer an eligible current-year amount to your spouse or common-law partner. They calculate the federal transferred amount using Schedule 2 and claim it on line 32600.
Can I transfer tuition to my spouse's parents or grandparents?
Yes, an eligible current-year tuition amount can generally be designated to a parent or grandparent of your spouse or common-law partner, subject to the CRA restrictions that apply when your spouse claims certain amounts for you.
Do I need to file a tax return if I have no income but want to transfer tuition?
Yes. CRA guidance says the student must file an Income Tax and Benefit Return and complete Schedule 11 so the transfer and any remaining carry-forward amount can be recorded.
Where do I enter the tuition transfer on Schedule 11?
The student reports the federal tuition amount being transferred in field 32700 of Schedule 11 and also completes the transfer designation on the applicable tuition certificate.
Does my parent need to send my T2202 to the CRA with their return?
Generally, supporting documents are not sent when filing electronically. The parent or grandparent should keep a copy of the completed tuition certificate because the CRA may request it later.
Official sources
Canada Revenue Agency - Transfer or carry forward tuition amountCanada Revenue Agency - Tuition amount transferred from a child or grandchildCanada Revenue Agency - P105 Students and Income Tax 2025Canada Revenue Agency - Schedule 11 Federal Tuition Amount and Canada Training CreditCanada Revenue Agency - Form T2202 Tuition and Enrolment CertificateCanada Revenue Agency - Amounts transferred from your spouse or common-law partnerCanada Revenue Agency - How to file a tax return and 2025 filing due datesRelated procedures
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