Thanks for this. Can you just clarify, or if you can, point to official documentation, because from your suggestion, it sounds like we would have to claim federal twice, so the federal credits will go down twice as fast, but what happens to the provincial? Thanks!

To clarify you will use the amount of your Federal Tuition carry forward in place of the Provincial claim. There is no duplication of the deduction. You are entitled to a federal tax credit and a provincial tax credit. I the circumstance of changing provinces and tax jurisdictions you cannot transport provincial credits with you but are allowed to replace lost provincial credits with the federal amount in the new province. By way of example if your federal tuition carry forward amount from 2016 is $6500 and your provincial carry forward amount was $5500 you would now be claiming the federal amount as both your federal carry forward and your provincial carry forward to the 2017 tax return.