According to the CRA Advice line the above answer IS NOT correct. The CRA was very clear that credits earned up to December 31, 2016 would be taken away if you changed provinces. The agent was very clear that they do not penalize you for changing provinces and consulted with materials to double check her answer. The CRA agents response was to enter the December 31, 2016 value into line 1 of the BCS11 schedule.
