📘 Line 32400 – Tuition, Education and Textbook Amounts Transferred From a Child

This page explains how to claim on Line 32400 of your Canadian tax return the amount of tuition, education and textbook credits transferred to you by a child or grandchild who was a student for the year.

📌 What This Credit Is

If your child or grandchild has eligible unused tuition, education and textbook amounts for the year, they may elect to transfer a portion to you. That transfer can reduce your income tax payable.

The maximum amount a student can transfer to a parent or grandparent (or to the parent or grandparent of their spouse/common-law partner) is $5,000 minus the amount the student used to reduce their own tax payable for the year.

👨‍👩‍👦 Who Can Claim It

You may claim the transfer if:

  • The student elects to transfer an amount on their Schedule 11 for the year.
  • You are a parent or grandparent (or the parent/grandparent of the student’s spouse/common-law partner) designated to receive the transfer.
  • The transfer amount is shown on the student’s tuition certificate (Form T2202, TL11A, or TL11C).

Only one person can claim the transfer from a student in a given tax year, but it doesn’t have to be the same person each year.

📍 How It Works

1. The student calculates unused federal tuition amounts on Schedule 11 and completes the transfer section.

2. The student signs the transfer designation on their tuition certificate (T2202, TL11A, or TL11C) and gives you a copy.

3. You enter the transferred amount on Line 32400 of your federal Income Tax and Benefit Return.

Note: You must ensure you have the official documentation showing the eligible amounts in case the CRA asks for verification later.

📋 Limits and Conditions

  • The student cannot transfer amounts carried forward from previous years — only unused current-year amounts may be transferred.
  • The maximum transfer per student is $5,000 minus the amount the student uses themselves to reduce tax payable.
  • If the student’s spouse or common-law partner claimed a related credit for the student (e.g., Line 30300 or Line 32600), then you cannot claim the Line 32400 transfer for that student.

📑 Supporting Documents

You don’t attach the student’s Schedule 11 or forms T2202/TL11A/TL11C to your paper return, but you should keep them for your records. The CRA may request them later.

If filing electronically, retain copies of all documents — do not send them with the return unless specifically requested by CRA.

💡 Practical Example

If a student had $7,000 in eligible tuition tax credits and used $2,000 to reduce their own tax, they may transfer up to $5,000 to a parent or grandparent. You would enter that $5,000 (or part of it that you are designated to receive) on Line 32400.

Only current-year tuition amounts can be transferred; amounts carried forward from prior tax years cannot be moved.

📍 Related Concepts