Rolling over Tuition Amounts as a Non-Resident of Canada?

canuck9800 · Post by **canuck9800** » Tue Mar 27, 2012 9:24 am

I have a quick question regarding unused tuition, education and textbook amounts. I am a Canadian citizen and I have unused tuition amounts rolled over from past years as well as additional amounts I can claim for early 2011. In September 2011, I started a new job in the US on TN status and since then I have severed nearly all ties with Canada. I'm planning to report on my Canadian tax return that I became a Canadian non-resident for tax purposes in September 2011. My question is - can I, or should I, roll forward my tuition amounts in this case (and claim the amounts for early 2011), either in my 2011 exit return with Canada or my future non-resident returns (if any) with Canada?

Thanks in advance for your thoughts.

nelsona · Post by **nelsona** » Tue Mar 27, 2012 9:40 am

You are required to use any 2011 tuition credits, and any past credits to reduce your taxable income to zero before using any other credit, so the rules are clear on this.

If you have some left after this year, you can use them on a future return, but rrealize that they will be of little value on a non-residnt return, since you will still be taxed in your country of residence.