No. Only tuition credits earned in the tax year may be transferred. Tuition credits carried forward from prior years may not be transferred and will continue to be carried forward.
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/324-eng.html
No. Only tuition credits earned in the tax year may be transferred. Tuition credits carried forward from prior years may not be transferred and will continue to be carried forward.
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/324-eng.html
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