| Section 2 |
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| Complete
Schedule 11, "Tuition, Education , and Textbook Amounts", to calculate
the federal amount you can claim on line 323 of Schedule 1, Federal
Tax; the maximum amount you can transfer to a designated individual;
and the amount, if any, you can carry forward to a future year. |
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| Also
complete provincial or territorial "Schedule (S11)", if you resided in
a province or territory other than Quebec on December 31, to calculate
the provincial or territorial amount you can claim on line 5856 of Form
428; the maximum amount you can transfer to a designated individual;
and the amount, if any, you can carry forward to a future year. |
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| You
can claim a full-time education amount if you were enrolled in a
qualifying educational program as a full-time student. Such a program
lasts at least 3 consecutive weeks and requires a minimum of 10 hours
of course instruction or work each week in the program (excluding study
time). For more information on this and on the textbook amount, see
pamphlet P105, Students and Income Tax, which is available from our Web
site at www.cra.gc.ca/forms. |
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| You
can claim a part-time education amount if you were enrolled in a
specified educational program. Such a program lasts at least 3
consecutive weeks and requires a minimum of 12 hours of instruction
each month on courses in the program. |
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| You
can claim a full-time education amount if you were enrolled as a
part-time student in a qualifying educational program and you qualify
for the disability amount, or you could not be enrolled full-time in
such a program because of a mental or physical impairment, as certified
by a medical doctor, optometrist, audiologist, occupational therapist,
psychologist, or speech-language pathologist. If either of these
situations applies to you, complete "Form T2202, Education and Textbook
Amounts Certificate", to claim the full-time education amount. |
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| For
information on the unused current-year tuition, education, and textbook
amounts you can transfer, see line 323 in your General Income Tax and
Benefit Guide and, if applicable, line 5856 in the provincial or
territorial pages of your forms book. |
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| If
you transfer unused amounts to your spouse or common-law partner, he or
she has to complete federal Schedule 2, "Federal Amounts Transferred
From Your Spouse or Common-Law Partner", and , if applicable,
provincial or territorial Schedule (S2), "Provincial (or Territorial)
Amounts Transferred From Your Spouse or Common-Law Partner". |
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| Section 3 |
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| Designation for the transfer of an amount to a spouse or common-law partner, parent or grandparent. |
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| I | designate |
_____________________, |
my_______________ |
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(Individual's name)
| (Relationship to you) |
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| to
claim:(1) $_______________Federal amount on line 324 of his or her
federal Schedule 1, or on line 360 of his or her federal Schedule 2, as
applicable. |
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| (2)
$_______________Provincial or territorial amount on line 5860 of his or
her provincial or territorial Form 428, or on line 5909 of his or her
provincial or territorial Schedule (S2), as applicable. |
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| Note 1: Line (1) above cannot be more than line 23 of your federal Schedule 11. |
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| Note
2: If you resided in a province or territory other than Quebec on
December 31, line (2) above cannot be more than line 19 (line 23 for
the Yukon) of your provincial or territorial Schedule (S11). If you
resided in Quebec on December 31, an entry is not required on line (2)
above. |
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| Note
3: If you did not reside in the same province or territory as the
designated individual on December 31, special rules may apply. For more
details, call 1-800-959-8281. |
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| Student's Signature |
| Social insurance number |
Date |
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