Why are my tuition fee credits not being applied to the amount still owing on my return?

The tuition fee tax credit and the student loan interest tax credit reduce your federal income tax owing, if any. The credits are non-refundable, meaning they can't make your federal tax owing less than zero. If there are amounts owing other than federal income tax, such as CPP contributions or other amounts or taxes that the CRA collects, the tuition fee credit or student loan interest credit aren't applied to these amounts.

To transfer or carry forward an unused tuition amount, students need to complete the relevant forms (such as Form TL11A, TL11C or T2202). Any amount not claimed or transfered can be carried forward to future years.

Unclaimed student loan interest can be carried forward up to five years.