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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.
The transported embryo transfer program has an annual enrollment fee of $1,000. This fee is to cover the expense of having a recipient mare ready for your embryo during months from February through November of 2015 and is a one-time fee for the year, not per embryo.here is a live foal guarantee after the recipient mare is 30 days pregnant, the owner will receive a $2,000 credit towards future embryo transfer services if the recipient loses the pregnancy. There is an annual enrollment fee for each program.