In a perfect world, yes. But 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.ow 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.
CIH, also known as Chernobyl or Spacefiller, is a Microsoft Windows 9x computer virus which first emerged in 1998. It is one of the most damaging viruses, overwriting critical information on infected system drives, and more importantly, in most cases destroying the system BIOS.
Porcine circovirus (PCV) is a single-stranded DNA virus (class II), that is nonenveloped with an unsegmented circular genome.The viral capsid is icosahedral and approximately 17 nm in diameter. PCV is a member of the virus family Circoviridae. PCVs are the smallest viruses replicating autonomously in eukaryotic cells.or example, concurrent infection with porcine parvovirus or PRRS virus, or immunostimulation lead to increased replication of PCV-2 and more severe disease in PCV-2-infected pigs.