The Canada Revenue Agency (CRA) will only accept one return per tax year. Once they’ve filed their returns (mistakes and all), they can’t file new ones. But they can correct the originals by way of an adjustment.
They must wait until they have received their Notice of Assessmentsbefore submitting any adjustment requests.
Your parents will need to make an adjustment to claim the tuition transfer from you.
CRA has two ways for them to file an adjustment request – online or by mail. Online submissions are usually much quicker. The average processing time for CRA My Account adjustments is about two weeks. Adjustments filed by mail can take up to ten weeks to process.
If they’re CRA My Account holders, changes to their returns can be submitted online via the portal. After they sign into their account, click the “Change return” option from the left side. They’ll choose the tax year they want to adjust and enter line numbers and figures to correct or add information.
If they prefer to submit their adjustment request by paper, fill out a FormT1ADJ – T1Adjustment Request and mail to the local tax centre. Along with the completed form, they’ll also need to include any supporting documents (receipts, slips, etc.).
Once their adjustment request has been processed, they’ll receive a Notice of Reassessment which outlines approved changes. If their adjustment request is not approved, they’ll receive a letter of explanation from CRA.