Who Claims Tuition – Parent or Student?

When it comes to claiming tuition on a Canadian tax return, many families are unsure who should take the credit — the parent or the student. The answer depends on the student’s income and whether they need the credit to reduce their own taxes.

1. The Tuition Credit Belongs to the Student First

Tuition fees are always claimed under the student’s name. The student receives the T2202 slip from their school, and only they can decide whether to:

• Use the credit for themselves

• Transfer a portion to a parent, grandparent, or spouse

• Carry it forward for future years

Parents cannot claim the tuition unless the student transfers it.

2. Should the Student Claim It This Year?

The student should claim the credit only if they owe taxes.

Most students have low income, so they usually don’t owe anything. In that case:

• They should not use the credit this year

• They can carry it forward to future years when their income is higher (and the credit becomes more valuable)

3. When Can Parents Claim It?

A parent can claim tuition only if:

✔ The student gives permission
✔ The student does not need the credit themselves
✔ The student transfers up to $5,000 of the current-year tuition amount

Transferred amounts do not include unused carried-forward amounts from previous years — only the new tuition from this tax year.

4. When Does Transferring Make Sense?

Parents should claim the tuition if:

• The student has no tax owing

• The parent is in a higher tax bracket

• The family wants an immediate refund boost instead of waiting for future years

5. What If You Make the Wrong Choice?

If you mistakenly claimed the credit under the wrong person:

• You can file an adjustment (T1-ADJ)

• CRA allows switching the claim as long as it meets the rules