Should my (self-employed) spouse still owe provincial income tax, when he has unused tuition provincial tax credits that are available to transfer to me?

[kstapelfeldt]

He has student amounts from previous years, but still owes tax. Turbotax makes it possible for him to transfer these amounts to me, but I understood that he had to use all the credits himself to take his tax owing to zero before he would be able to transfer any credits to a spouse. The amount owing is CPP, in case that is why....

[TurboTaxJennifer · Accepted solution]

You are correct about the CPP. If your spouse has Canada Pension Plan premiums due, tuition credits cannot be used to offset these premiums.