How do I claim my dependant’s unused tuition amounts?

In order to claim your dependant’s unused tuition amounts, the dependant has to be either:

  • your or your spouse’s/common-law partner’s child or
  • your or your spouse’s/common-law partner’s grandchild

To find out how much your dependant can transfer to you, you first need to complete your dependant’s tax return. If your dependant doesn’t need all of their 2023 tuition amount to reduce their tax payable, any unused amount can be transferred to you. The maximum amount your dependant can transfer to you is $5,000, federally (provincial amounts might differ).

Make sure that your dependant completes the Transfer section on the back of their T2202 slip or part 3 of their TL11A, or TL11C slip indicating who the recipient of the transfer will be and the federal and provincial amounts being transferred. Both you and your dependant will need to keep a copy of this document with your records.

Note:

  • Your dependant can only transfer current year tuition amounts to you. Any unused tuition, education, and textbook amounts your dependant has been carrying forward from previous years can only be claimed by them.
  • If your dependant is a Québec resident, they’ll only be able to transfer a provincial amount if they’ve received an RL-8: Amount for post-secondary studies slip.

If your dependant is eligible to claim the federal tuition tax credit, they might be able to also claim the provincial tuition tax credit. Refer to the Canada Revenue Agency (CRA) website to find out if the tuition, education, and textbook amounts tax credit is available in your province.

Note: The Alberta, Ontario, and Saskatchewan tuition and education credits have been discontinued. If you’re a resident of any of these provinces and you’ve got unused provincial tuition amounts, you’ll still be able to claim them or carry forward these amounts for use on future returns. Keep in mind, carryforward amounts can’t be transferred to a family member and can only be claimed by the student.

If you have more than one child who is enrolled in college and they have unused tuition amounts this year that can be transferred:

  • If you have a spouse or common-law partner: you can choose who will receive the transfer amounts for each child; for example, one person can claim the amounts for multiple dependants, or one child could transfer their unused tuition amounts to you, while the other child can transfer their unused amount to your spouse or common-law partner.
  • If you’re a single parent: you can claim the unused tuition amounts from all of your children.

Before you begin, make sure you’ve already told us about your dependants on the Dependants page, found by clicking Get Started on the left navigation menu, then Dependants. Then, follow these steps:

  1. On the left-navigation menu, click the name of your dependant.

  1. Click About {dependant name} and under the Transfer amounts section, select Unused tuition amounts.

  2. Enter the required information on the Unused tuition amounts page, under TRANSFERS.

If you are filing a single return: You will see any available tuition, education, and textbook amounts being transferred to you under Final Review of the Wrap-Up tab. You cannot change the amounts claimed, as they have been optimized for you by H&R Block’s tax software.

If you are filing a coupled return: You will see any available tuition, education, and textbook amounts being transferred to you under Final Review of the Wrap-Up tab. Depending on your tax situation, you might be able to change who is claiming the tuition amount from your dependant.

Before you begin, make sure you’ve already told us about your dependants on the Dependants page, found by clicking Get Started on the left navigation menu, then Dependants. Then, follow these steps:

If you indicated that you’re single, a widow, divorced, or preparing your return separate from your spouse:

  1. On the left-navigation menu, click the name of your dependant.

  1. Click About {dependant name} and under the Transfer amounts section, select Unused tuition amounts.

  2. Enter the required information on the Unused tuition amounts page, under TRANSFERS.

  3. Navigate to the Dependant amounts page under Final Review on the Wrap-Up tab.

  4. Select Yes next to the question: Do you want to claim the Québec amount transferred by a child 18 or over enrolled in post-secondary studies?

If you’re preparing your return with your spouse (coupled return):

  1. On the left-navigation menu, click the name of your dependant.

  1. Click About {dependant name} and under the Transfer amounts section, select Unused tuition amounts.

  2. Enter the required information on the Unused tuition amounts page, under TRANSFERS.

  3. Navigate to the Dependant amounts page under Final Review on the Wrap-Up tab.

  4. Select who will claim the amount from the drop-down menu next to the question: Who do you want to claim the Québec Amount transferred by a child 18 or over enrolled in post-secondary studies?