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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.
If you transfer the property to your spouse, any capital gains or allowable capital losses on subsequent disposal of that property also attribute to you. However, if you give the property to a minor family member, such as a child, grandchild, niece or nephew, the capital gains or losses do not attribute to you.owever, you and your spouse must both be Canadian residents at the time of the transfer. If you transfer property to your spouse or a family member who is under 18 years of age, any income earned from that property is attributed to you, the transferor. Similarly, any loss from the property also becomes your loss.