If the net income of the student is not in excess of the tax credit of the student, all or part of the tuition credits can be transferred to a supporting spouse, parent, or grandparent. The maximum transfer is $850.00 plus provincial tax.
How To Become An Occupational Therapist Occupational therapists need at least a Masterâs Degree in Occupational Therapy (MSOT) in order to practice. All states also require licensing for occupational therapists, though licensing requirements may vary from state to state.
Individuals pursuing a career as an occupational therapist usually need to earn a post-baccalaureate degree from an accredited college or university or education deemed equivalent.  Education and training. A master's degree or higher in occupational therapy is the minimum requirement for entry into the field.