Tuition transfer from spouse

Tax Topics
1

Hi,

Wife is a full year resident in Canada in 2023, but husband came to Canada in 2023 (part year resident, does not meet the 90% rule, proration to basic amount). As wife a student, her income not high, so I transfer $5000 tuition to the husband (and automatically done by Taxcycle as well). And CRA preassess husband return to prorate the tuition transfer based on the # of days husband in Canada as well. Is this correct? Is tuition transfer one of the non-refundable credit need proration?

Thank you.

2

That’s correct. Federal tuition amounts are included in the pool of non-refundable credits that are prorated based on an immigrants/emigrants tax status during the calendar year.

3

I have the same situation, except TaxCycle is not doing the pro-rating. Even though the spouse is clearly marked to pro-rate. The other non-refundable tax credits applicable are pro-rated except tuition transfer. Something to watch out for.