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How much can the student transfer? He or she can transfer up to $5,000 federally, and an additional $5,000 provincially ($5,914 for Ontario residents). These amounts are reduced by the portion of this year's tuition and education amounts that the student used on his or her own return.ut the CRA rules state that the student must first claim the tuition fees on their own return, regardless of who paid it. Once the student's tax payable is reduced to zero, they can transfer leftover amounts, up to $5000, to a spouse, parent, or grandparent.
By comparison, for a California woman to change her last name to that of her husband, she can pay a smaller fee - between $50 and $80 depending on the county -and do the change right on the marriage license. In fact, a man's name change is not even considered part of his marriage. Rather, it is a name change, independent of the wedding that is occurring. Many other states require steps and fees similar to those in California for men to change their names.