Can I carry forward BC tuition tax credits to QC? Are the federal and provincial carry forward amounts treated separately (somehow)?

[taxston]

Transferring tuition tax credits from BC to Quebec. I have a large amount of federal (70k) and provincial (50k) tax credits from 2013 to carry forward to 2014. In 2014 I moved from BC to QC so I claim my tax as a QC resident. Two questions: 1) I understand there may be a problem carrying over the provincial tax credits from BC to QC - how does this work? I cannot find anything specific on the CRA or Revenu QC sites. 2) Nevertheless shouldn't I be able to carry forward the federal portion of my unused tuition tax credits? I don't think your software has this built-in, because I am prompted to enter my QC tuition carry forward from previous years. This can't be the first time this has happened and yet I find very little on it. Can you/anyone help?

[TurboTaxStef · Accepted solution]

If you moved to another province after carrying forward tuition and education amounts, then you will use the federal unused tuition and education amounts from your notice of assessment as a carry-forward when completing the provincial Schedule 11 for your new province of residence, unless you moved to Ontario, Prince Edward Island, or Quebec.

If you moved to ON from QC, use the federal amount, otherwise use the provincial amount If you moved to PE from QC, use the federal amount, otherwise use the lower of the provincial or federal amount. If you moved to QC from any other province, when completing Schedule T, use the tuition amounts shown on your prior year T2202A, as long as they do not exceed the carried forward amount shown on your notice of assessment.  In Quebec, the education and textbook amounts from previous years cannot be utilized for the provincial tax credit.

If this is not clear - please call CRA and discuss in person prior to filing your tax return.