The tuition credit is a
non-refundable tax credit. So if your tax payable is already at Zero, you don’t
get any of the credit. However, it will be carried forward to future years,
until it is used up.
For tuition amounts on your
current tax year (2017) T2202A, you can transfer up to $5,000 of your tuition
to a spouse, parent or grandparent if they have taxes payable.
More useful information for
Students: https://turbotax.community.intuit.ca/replies/2648040
