Unused Tuition Credits

ontn · Post by **ontn** » Fri Dec 17, 2010 11:27 pm

In 2009, I filed a Canadian Return indicating I left Canada Mid-Year, and because of my limited Canadian Income I was able to pass on tuition credits up to the cap amount to a family member.

For the 2010 Tax Year, I have further unused tuition credits that I would again like to pass on to a family member, but I am very clearly a non-resident. Is this allowed? Special Forms?

nelsona · Post by **nelsona** » Sat Dec 18, 2010 8:21 am

Sorry, you cannot transfer unused tuition credits except in the year they are incurred. After that only you can use them (it has nothing to do with residency).