Why can’t I choose how much tuition credit to use or carry-forward?
You must claim the tuition and education amounts if you have income to claim it against. The amount that you’re required to claim in any particular year is calculated on the Schedule 11. You can’t choose to only claim a portion of the credit.
When completing your return, you must include last year’s unused amount (found on your Notice of Assessment) and any eligible tuition amounts from this year.
If you have significant dividend and/or foreign tax credits you may not be able to benefit from all of your tuition. This is because of the ordering of credits in the Income Tax Act. Only credits “above” the tuition amount (on the Schedule 11) are taken into account when calculating how much tuition you must claim this year.