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How much can the student transfer? He or she can transfer up to $5,000 federally, and an additional $5,000 provincially ($5,914 for Ontario residents). These amounts are reduced by the portion of this year's tuition and education amounts that the student used on his or her own return.ut the CRA rules state that the student must first claim the tuition fees on their own return, regardless of who paid it. Once the student's tax payable is reduced to zero, they can transfer leftover amounts, up to $5000, to a spouse, parent, or grandparent.
Transferring Unused Credit Amounts. Unused tuition credits calculated on Schedule 11 can be transferred to qualifying relatives. Spouses and common-law partners, parents and grandparents -- including those of your spouse or partner -- can be designated for all or part of the transferred amount.nly the student completes Schedule 11, which calculates tuition, education and textbook tax credits. Line 17 as calculated on Schedule 11 transfers to line 323 on the student's tax return. This form also identifies the amount for transfer or carrying forward unused credits.