My son has unused education amount carried forward from previous year. He now has employment income and potential taxes owing. How can he apply carried amounts to reduce

If you have unused Tuition, you can enter amounts under the Tuition section of 'Deductions'.

Amounts  of unused credit are applied to reduce tax payable automatically. There is no option to voluntarily postpone use of unused amounts. CRA knows your unused amount of tuition and they will apply credit even if you don't enter any amounts of carry forward yourself on your current return.

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