参见 Transfer to Parent or Grandparent http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/324-eng.html
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链接中首句为:The student has calculated on their Schedule 11 the amount of this credit which they will need to reduce their own tax owing. If there is any remaining amount the student may choose to transfer it to one of the following individuals.