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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.
1 11). 2  To transfer unused tuition or examination fees to a parent or grandparent: 3  At the bottom of Schedule T, fill in the personal information of the person to whom you are transferring. 4  Type the amount that you would like to transfer. To transfer tuition: 2  Continue through the interview to the Deductions section. 3  On the Your Student Profile for 2010 screen, select Transfer of tuition and education to a spouse, parent or grandparent as well as any other checkboxes that apply to you.