# Claiming spouse's tuition - how?



## firsttimer (Feb 9, 2012)

Hi,

My wife had 0 income in 2013 and paid tuition/purchased books. I am doing both of our taxes. How do I claim tuition/etc. on my return? I'm confused with the whole "trasnfer" terminology:



> The student must claim tuition fees and education amounts on his or her own return first, even if someone else paid the fees. Once the student's tax payable is reduced to zero, then the student can transfer a portion of the unused tuition credits to a spouse, parent, or grandparent.


Thanks.


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## Ponderling (Mar 1, 2013)

Keep track of the fed and provincial amounts separately. They can accrue to a fair amount of non refundable credit over the years.

We found that there were provinical credits that I could not use fully. 

She held onto them until she started full time work (again- She finished BA at home with kids, almost all by correspondence).

It too a few years for her to use up the credits after she statred back to work.


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## firsttimer (Feb 9, 2012)

Ponderling said:


> Keep track of the fed and provincial amounts separately. They can accrue to a fair amount of non refundable credit over the years.
> 
> We found that there were provinical credits that I could not use fully.
> 
> ...


Thanks. If I understand you correctly, you're advising to not transfer/use that amount to lower my own return but instead keep it to lower my wife's return when has income?


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## Canadian (Sep 19, 2013)

firsttimer said:


> Thanks. If I understand you correctly, you're advising to not transfer/use that amount to lower my own return but instead keep it to lower my wife's return when has income?


You can do either/or but one needs more information to provide such advice. If your wife elects to transfer the amount to you then she must sign on the _transfer to parent/spouse_ line on her T2202A. If you are using tax software or a professional to complete your taxes then they will take care of how to treat the situation on your return. If you are filing it manually or with basic software then I advise you take a look at this: http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/323/menu-eng.html

Note that you can't claim the full cost of the textbooks - CRA provides an allowance for education and tuition amounts (noted in the link).


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## firsttimer (Feb 9, 2012)

Great, thanks!


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## KRIS_KROSS (Jan 28, 2014)

Note that you can only transfer up to $5,000 of tuition, education, and textbook ("TET") tax credits in one year, and these credits must first be used by the student to reduce their federal tax to $0. In your case, your wife had $0 income in 2013, so she can transfer the lower of $5,000 and the total TET amount reported on her Schedule 11.
She must fill in the Schedule 11 (not you), and then as Canadian says, sign the transfer portion on the T2202 form. You do not need to provide any documentation...just the transferred amount of herTET on your return.

As TET credits are able to be carried forward, it may be beneficial for your wife to carry them forward if she expects to have income in a higher tax bracket than your currently do. However, you would have to PV the opportunity cost of you taking the deduction in the current year and investing the money until she can use it (if that's your plan).


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## Zeeshanbmerchant (Jan 4, 2014)

Its only telling you that your spouse must claim the credits first. Once her tax payable is 0 then she can transfer 5000 worth of amounts over to you.

Government will provide your remaining credits on your tax assessmenr


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