Full time students are generally not eligible for
the Working Income Tax Benefit (WITB). The WITB is a refundable tax credit for
people who work, but don’t make very much. Part time students are eligible for
the WITB, which is why you see the larger refund when you say you are only part
time.
Also, the tuition credit is a non-refundable
credit. It can only be used to reduce taxes owing. If you have a refund, it
will not add to the refund, instead the amounts will be carried forward to be
used in a year when you do have taxes owing.