Students in Québec: how do tuition credits, carryforwards and transfers to parents work?

Short answer: students in Québec claim tuition twice: on the federal return with the T2202 slip and Schedule 11, and on the Québec return with Schedule T. If you don't need the credit, you can carry it forward, or transfer part of this year's amount to a parent or grandparent. The two governments use different rules for the transfer, so you fill in both sides separately.

Which slips does a student need?

  • T2202 (federal). Your college or university issues it. It shows eligible tuition and the months you were enrolled. You claim it on Schedule 11 and keep the slip.
  • Your Québec tuition amount. On the TP-1, eligible tuition or examination fees are claimed on Schedule T. Revenu Québec only counts fees that total more than $100 for the year.
  • RL-8 (Amount for post-secondary studies). Québec institutions issue it. It is used for the Québec amounts parents can claim for a child in post-secondary studies. It is not a tuition receipt.

How much is the credit worth?

Federally, tuition is a non-refundable credit calculated at the lowest federal rate, which is 14% for 2026. In Québec, the tuition credit is calculated at 8%. Neither credit gives you a refund on its own: it only reduces tax you would otherwise owe. Many students earn too little to owe any tax, which is why carryforwards and transfers matter.

Carrying it forward

  • Federal. Any tuition amount you don't use stays on your CRA file and can be used in a later year when you owe tax, usually after you start working full time. You can check the balance on your notice of assessment or in My Account.
  • Québec. Unused eligible fees can also be carried forward. Revenu Québec recommends completing Schedule T every year, even when you claim nothing, so the cumulative amount is calculated.

Once an amount is carried forward, it can no longer be transferred to anyone. File a return every year while you have a balance, even with very little income.

Transferring to a parent: federal vs Québec

  1. Federal. You must first use what you need to bring your own federal tax to zero. You can then transfer up to $5,000 of this year's federal tuition amount, minus what you used, to a spouse or common-law partner, or to a parent or grandparent (yours or your spouse's). You sign the transfer section on the back of the T2202, and the parent claims it on line 32400.
  2. Québec. You can transfer the unused part of this year's tuition credit to a parent or grandparent (yours or your spouse's), but not to your spouse. You calculate it on Schedule T, attach Schedule T to your own return, and the parent claims it in Part D of Schedule A (line 398.1).
  3. Québec only: recognized parental contribution. A student who was 18 or over at the end of the year, studied full time and completed at least one term begun in the year can also transfer an amount to their father or mother using Schedule S. For 2026, the maximum recognized needs used in that calculation are $13,938.

A quick example

Maya paid $6,000 of tuition in 2026 and earned $9,000 at a summer job. That's below the federal basic personal amount, so she owes no federal tax. Federally, she can transfer up to $5,000 to her father and carry forward the remaining $1,000. On the Québec side, her unused 2026 tuition credit can go to a parent through Schedule T, and her parents may also benefit from Schedule S. We usually transfer only what the parent actually needs, so the student keeps the rest for later.

Still filing your first returns? Our tax documents checklist lists what to bring, and our article on the two tax returns in Québec explains why you file both.

Want us to handle it?

Book a free 30-minute session at soleraaccounting.ca/rendez-vous or call 450 612-7223. We can prepare the student's and the parents' returns together so the transfers line up on both sides. Service in French, English and Arabic.

This article is general information, not personalized tax advice.

Frequently asked questions

Can I transfer tuition I carried forward from past years to my parents?

No. Federally and in Québec, only the current year’s amount can be transferred. Amounts carried forward stay with the student.

Can a student in Québec transfer tuition to a spouse?

Federally, yes, up to $5,000 minus what the student used. On the Québec return, the tuition credit can only go to a parent or grandparent, not to a spouse.

Should a student file a return with almost no income?

Yes. Filing keeps the tuition carryforward on record and can make the student eligible for credits such as the Québec solidarity tax credit and the federal benefit that replaced the GST/HST credit.

Sources

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