Can My wife transfer her current year's tuition fees (she doesn't owe tax) to me and I don't claim it and carry it to next year?

[khajei]

I know I will have to pay a lot of tax next year and I want to carry my credits to next year as much as possible. Doing so I have these questions: Is it possible for me not to claim any of my tuition fee for this year and keep it for next year? If I use my RRSP contribution, I would owe only 50$ tax. My last question is: How can I claim only part  of my tuition claim and carry rest to next year? 

[TurboTaxSusan · Accepted solution]

If it’s your own tuition, it has to be used to reduce your tax payable before you can carry it forward. If your tax owing is only $50, then only $50 would be used and the rest would carry forward for use in future years.

If your spouse transfers tuition to you and you don’t use it this year, it will just be lost, as you can’t carry forward transferred amounts.

And you must claim all of the eligible tuition fees incurred during the year. If you don’t, then when you do need to use the tuition, you will have to adjust every return between 2017 and the year before the year you need it.