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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.
Number 3 says you can be a dependent and your parents can move too but it cannot be for tuition. Number 2 also says that it has to be 12 months before enrollment. So you cannot move to Ohio and pay out of state for one year and then switch to paying in state. There are exceptions to the rule as well. So maybe you can be one of the exceptions.