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Schedule S - Amount Transferred by a Child 18 or Over Enrolled in Post-Secondary Studies (Rama please add French for entire page)

If you were born before January 1, 1999, and in 2016 you were a full-time student pursuing vocational training at the secondary level or post-secondary studies for which you received an RL-8 slip, you can transfer an amount to your father or mother provided you received an RL-8 slip on which an amount is shown in box A.  

If you are transferring an amount to your father and/or your mother, he or she does not have to enclose Schedule S with his or her return. However, he or she must complete Part B of Schedule A and enter the transferred amount in line 28 of that schedule

A. Amount that you can transfer

Line 2 - Value of $3350 is shown by default by the software for 2016

Line 4 - Amount for post-secondary studies, RL-8 slip, box A (maximum $4,260)

Line 6 - Add lines 2 and 4. If you did not receive an RL-8 slip or if you received an RL-8 slip on which no amount is shown in box A, enter 0.

Line 8 - Amount of the reduction if you turned 18 in 2016.

Line 9 - Amount from line 358 of your return

Line 10 - Solidarity tax credit received in 2016

Line 11 - Add lines 8 through 10

Line 12 - Subtract line 11 from line 6. If the result is negative, enter 0.

Line 13 - Amount from line 299 of your return

Line 14 - Multiply line 13 by 80%

Line 16 - Amount that you can transfer

B. Information about the individual(s) to whom you are transferring an amount

The full name and relationship with you of the person to whom you are transferring the credit is to be entered along with the amount to be transferred.