Does the maximum tuition transfer (from 2 dependants) to reduce tax payable to zero with "no refund" include refund of taxes deducted at source > $20,000?

 

Troubleshooting

Tuition credits are non-refundable. This means that these credits will reduce your tax owing to zero but not make a refund n their own. However, if your tax owing is lowered, you may be in a refund position.

Here's an example:

I have $5000 in tuition transferred from my child. I'm employed and have the usual payroll items (income tax, etc.) deducted each week. Before the transfer, I was receiving a $100 refund. The transfer lowered my tax payable so now I'm receiving a much bigger refund. My spouse did not work during the year and had no income tax deducted. If my spouse takes the transfer, it would do no good since their tax owing was already zero.