# Tuition credit transfer to spouse



## HowIsMyFinancial (May 18, 2011)

Hi - has someone ever filled out the form to transfer tuition credit to a spouse?

I am quite confused at how to do it.
I can fill up the Schedule 1 and Ontario Schedule 11 to transfer it to spouse (to a max of $5,000 and $6,295) - if I am filling electronically how do I submit the signed transfer form on the T2202A?

Also I am quite confused at these:


> You cannot transfer your unused current-year amounts to your parent or
> grandparent, or your spouse's or common-law partner's parent or grandparent, if your
> spouse or common-law partner claims the spouse or common-law partner amount or
> amounts transferred from your spouse or common-law partner on his/her tax return


You cannot transfer if your partner already claim? 

Thanks a lot!


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## OhGreatGuru (May 24, 2009)

You are reading from Line 324, which deals with transfers to parent or ganddparent of a student, or to parent or grandparent of the spouse of a student. Skip this and go to Line 326, which covers transfers between spouses.

The restriction in Line 324 means that if the student is being claimed as a dependent by their spouse or common-law partner, the student's education amounts cannot be transferred to a parent or grandparent, only to their spouse/partner. Don't ask me why it is written in this convoluted way.


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## HowIsMyFinancial (May 18, 2011)

Cool thank you ... also, is there any downside of transferring unused tuition credit?

My common-law partner hasn't worked yet (she's continuing to do her masters) so she doesn't have any income, I would think it would be much better if I can use the transferred amount $5,000 / $6,295 to reduce my taxable income? Just wondering if there's any negative impact on her or her future return (other than the fact she loses $5,000 on her tuition credit, but net benefit because I get to use it earlier)


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## Earth and Money (Apr 5, 2012)

The only negative impact to her would be that she doesn't get to use the tax credit for herself once she does start earning income. Essentially, by transferring the credit to you, she is giving you a gift in the form of cold hard cash. Depending on how committed you guys are to each other, this may or may not be a big deal. If you have combined finances, then it really probably doesn't matter, but if you still maintain separate finances, then you should probably make her aware of the implications of it. Or you could always take the credit and then give her the money out of your own refund if you're feeling generous.


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## realist (Apr 8, 2011)

Earth and Money said:


> The only negative impact to her would be that she doesn't get to use the tax credit for herself once she does start earning income. Essentially, by transferring the credit to you, she is giving you a gift in the form of cold hard cash. Depending on how committed you guys are to each other, this may or may not be a big deal. If you have combined finances, then it really probably doesn't matter, but if you still maintain separate finances, then you should probably make her aware of the implications of it. Or you could always take the credit and then give her the money out of your own refund if you're feeling generous.


Well if I was her I would expect you to give me at least part of the refund you would be getting, if not all of it! Otherwise why not just save it for herself? But as E&M points out it really depends on how you manage your finances together.


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## stardancer (Apr 26, 2009)

You don't submit the signed T2202; you hang on to it in case CRA wants proof of transfer.


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