Personal Tax -> Non-refundable personal tax
and territorial non-refundable personal tax credits
A non-refundable tax credit can only be used to reduce
federal or provincial/territorial taxes payable to zero. They cannot be
carried over to future years. However, unclaimed donations
can be carried forward up to 5 years, and sometimes unclaimed medical
expenses can be claimed in the next year, depending on the timing.
Unclaimed tuition, education
and textbook amounts can either be transferred
to someone else or carried forward.
The personal tax credit tables list most of the federal, provincial and territorial non-refundable tax credits.