Moving to another province If you moved to another province after carrying forward tuition and education amounts, then you will use the federal unused tuition and education amounts from your notice of assessment as a carry-forward when completing the provincial Schedule 11 for your new province of residence, unless you moved to Ontario, Prince Edward Island, or Quebec.

If you moved to ON from another province during a taxation year after 2017, you cannot claim your unused tuition and education amounts from another province or territory.

If you moved to ON from another province during a taxation year prior to 2018, if you moved from QC use the federal amount, otherwise use the lower of the provincial/territorial or federal amount.

If you moved to PE from QC, use the federal amount, otherwise use the lower of the provincial/territorial or federal amount.

If you moved to QC from any other province, you cannot utilize any education and textbook amounts from previous years, just the tuition fees. When completing the Quebec Schedule T, calculate:

  • For the unused Quebec tuition amounts at 8% rate:

    Tuition amounts shown on your T2202A slips for 2013 and later taxation years that have not been deducted federally in a previous year

  • For the unused Quebec tuition amounts at 20% rate:

    Tuition amounts shown on your T2202A slips for the 1997 to 2012 taxation years that have not been deducted federally in a previous year

    • The total entered as unused tuition fees cannot exceed the federal amount of tuition carried forward shown on your assessment notice.