Enter amounts from T2202A, TL11, or other tuition receipts in the T-slip entry window.
Using the T-slips entry
screen.
Enter amounts you want to transfer in the DEDUCTIONS & CREDITS section of the interview, under Students.
If you do not need all your federal tuition amount to reduce your tax payable to zero, you can transfer the unused amount to a spouse, parent, or grandparent, or carry it forward for your own use in a future tax year.
You can also transfer your unused provincal amount to your provincial return if you live in a province other than New Brunswick, Ontario and Saskatchewan.
While New Brunswick, Ontario and Saskatchewan do not support the transfer of unused tution amounts, they do support carry forward of unused amounts to a future year.
To transfer tuition and education amounts:
Keep your slips and receipts for your records and in case CRA asks to see them.
If you choose not to transfer your unused tuition amounts, they'll be automatically carried forward so you can claim them on a future return.
Note: Only current year unused amounts can be transferred to another person. If you choose to carry forward your unused amounts, they can't be transferred to someone else in a future year.