Yes
1 Student loan interest-Form LOAN, Interest paid on student loans. 2  You can carry forward for up to five years interest that you paid (or that a relative paid on your behalf) on a student loan. 3  The amount available for carryforward is shown at line 8. 4  Moving expenses-Worksheet CARRY Carry Forwards from Previous Year. The CRA states the following: “You can carry forward and claim in a future year the part of your tuition, education, and textbook amounts you cannot use (and do not transfer) for the year…You have to claim your carry-forward amount in the first year that you have to pay income tax.”. A student can carry forward to a future year, the portion of tuition or education amount that he cannot use and does not transfer to someone else. However, if a student carries forward an amount, he will not be able to transfer it to anyone. Posted. A student can carry forward to a future year, the portion of tuition or education amount that he cannot use and does not transfer to someone else. However, if a student carries forward an amount, he will not be able to transfer it to anyone. These expenses are claimed against income at the new location. So if you moved in October and only made $20,000 in your new location in the rest of that year, you can deduct $20,000 of your moving expenses in that first year and carry forward the other $10,000 in unused expenses to the next year. You are allowed to carry forward certain expenses to a future tax year. This is useful if you do not need all the expense in order to reduce your taxable income to zero. Note: Certain limits apply to the amounts or the number of years that you can carry amounts forward. 1 If you do not have enough self-employment income to offset your expenses, you can carry the balance of your business-use-of-home expenses forward to the next tax year. 2  This amount is shown near the bottom of the Calculation of business-use-of-home expenses section of the form.
https://support.turbotax.intuit.ca/turbotax/en-ca/faqs/Transfer-information-to-next-year/INF15094.html http://business.financialpost.com/personal-finance/making-sense-of-carryforward-rules-for-your-tax-return http://community.ufile.ca/index.php?/topic/588-tuition-carry-forward/ http://community.ufile.ca/index.php?/topic/588-tuition-carry-forward/ http://www.cbc.ca/news/business/taxes/put-it-off-when-it-pays-to-defer-tax-claims-and-deductions-1.955473 https://support.turbotax.intuit.ca/turbotax/en-ca/faqs/Transfer-information-to-next-year/INF15094.html https://support.turbotax.intuit.ca/turbotax/en-ca/faqs/Transfer-information-to-next-year/INF15094.html
can tuition expense be carried forward U.S.