If you have unused tuition and education amounts from another province and you moved to a new province of residence, you need to follow different rules depending on your new province and the year you moved.
- If you moved to Ontario, you cannot use your unused amounts from another province or territory if you moved in 2018 or later. If you moved before 2018, you can use the lower of the federal or provincial/territorial amount, except for Quebec, where you use the federal amount.
- If you moved to Prince Edward Island, you can use the lower of the federal or provincial/territorial amount, except for Quebec, where you use the federal amount.
- If you moved to Quebec, you cannot use your education and textbook amounts from previous years, only your tuition fees. You need to calculate your unused Quebec tuition amounts at 8% rate (for 2013 and later) and 20% rate (for 1997 to 2012) using your T2202A slips. The total amount cannot be more than the federal amount of tuition carried forward on your notice of assessment or reassessment.
- You can claim your tuition fees if you paid more than $100 to a post-secondary institution in Canada or outside Canada (if you are a deemed resident). You cannot claim your fees if they were paid or reimbursed by your employer, a job training program, or a federal program for athletes. You may also claim examination fees for licensing or certification in an occupation or trade in Canada.
To claim your tuition, education, and textbook amounts, you need to file Schedule 11 with your tax return. You can transfer or carry forward some or all of these amounts under certain conditions. You can also change your previous tax returns if you have eligible amounts that were not reported.