For 2017 and later tax years, the federal education and textbook amounts have been eliminated. However, unused federal tuition, education, and textbook amounts from 2016 and previous years can still be carried forward.
The equivalent provincial credits are handled as follows:
If a child cannot use all the tuition, education and textbook amounts on his or her return, they can be transferred to a parent or grandparent.
Where you enter the amounts transferred from a child depends on whether you are preparing a full return for the child (see the Dependant and Family Returns help topic), or whether you are completing just the Dep worksheet (see the Dependant Tax Credits help topic).
Use these steps if you are preparing a return for the dependant AND that return is part of a family return. To learn how to link dependants into a family return, read the Dependant and Family Returns help topic.
If you are not preparing a full return for the dependant, but still need to enter tuition amounts transferred from a child: