Please see the following link which will explain the difference between Federal and Provincial amounts when it comes to using your unused amounts.
https://turbotax.intuit.ca/tips/understanding-tuition-tax-credits-6549
Unused Credits
- Ontario’s education and tax credits are non-refundable, meaning they cannot create a tax refund.
- They can only lower the amount of provincial tax you owe.
- If you cannot use all of your education and tax credits, you can transfer them or carry them forward.
- After 2017, you can carry forward your unused tuition amounts, but you can’t transfer or claim new amounts.