I'm trying to determine whether to advise my dependant to (1) keep their tuition amount as a carry forward credit or (2) transfer some of it to me. I can estimate the amount of tuition to be paid and tax to be owed by the dependant over the next several years, but I can't find if there is a limit to how many years the dependant will be able to carry this amount forward - assuming minimal income and therefore minimal tax owed during their education.