Getting started

It will not be possible to claim those credits, they are too old. 

 

CRA requires you to report tuition fees on the year they were incurred, even if you didn't have any income to report.  The amount you must use on your own tax return is equal to the amount of credit required to reduce the taxes you owe. After that, if there's an amount left, it can be transferred to someone else or kept for the following year for the same purpose of reducing any taxes owed to zero.

 

Find more detailed explanations here from CRA: Transfer or carry forward amount

 

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