,s*$ule ,,on7,s#aa7--
       ,prov9cial ,tui;n & ,$uc,n
                 ,am.ts
    
                      ,t#a ,g5]al--#bjji

  .,only .! ./ud5t m/ -plete ? s*$ule4
,use x to3
    --calculate yr ,ont>io tui;n & $uc,n
      am.ts 6claim on l9e #ehef ( yr ,=m
      ,,on#dbh2
    --det]m9e ! prov9cial am.t availa#
      6transf] 6ano!r designat$
      9dividual2 &
    --det]m9e ! unus$ ,ont>io am.t1 if
      any1 availa# = y 6c>ry =w>d 6a
      future ye>4
  .,only .! ./ud5t atta*es ? s*$ule 6his
or h] return4

      ,ont>io tui;n & $uc,n am.ts
        claim$ 0! /ud5t = #bjji
    
7#a7 ,ont>io unus$ tui;n & $uc,n
  am.ts f yr #bjjh notice (           #a
          ,s*$ule ,,on7,s#aa7
  assess;t or notice (
  reassess;t 99 """"""""""""""""" 4#----

99 ,if y resid$ 9 ano!r prov9ce or
  t]ritory on ,decemb] #ca1 #bjjh1 y m/
  5t] on l9e #a yr unus$ prov9cial or
  t]ritorial tui;n & $uc,n am.ts f yr
  #bjjh notice ( assess;t or notice (
  reassess;t4 ..,if y resid$ 9 ,quebec
  on ,decemb] #ca1 .#bjjh1 5t] yr unus$
  f$]al tui;n1 $uc,n1 & textbook am.ts4

7#b7 & 7#eiad7 ,eligi#
  tui;n fees pd = #bjji "" 4#----

  ,$uc,n am.t = #bjji3
    ,use columns ;,b & ;,c
    ( =ms ,t#bbjb1
    ,t#bbjb;,a1
    ,,tl#aa;,a1
    ,,tl#aa;,b1 or
    ,,tl#aa;,c4 ,only "o
    claim p] mon?
    7.maximum .#ab .mon?s7            #b
          ,s*$ule ,,on7,s#aa7
7#c7 & 7#eiaf7 ,5t] !
  numb] ( mon?s f ,column
  .;,b 7d n 9clude any
  mon? t is al 9clud$ 9
  ,column ;,c74 ---- "ts
  4#adc """""""""""""""""" 4#----
7#d7 & 7#eiah7 ,5t] !
  numb] ( mon?s f ,column
  .,c4 ---- "ts 4#dgh """" 4#----
7#e7 ,add l9es #b1 #c1 &
  #d4 ,total #bjji tui;n &
  $uc,n am.ts """""""""""" 4#---- 4#----
7#f7 ,add l9es #a & #e4
  ,total availa# tui;n &
  $uc,n am.ts """"""""""""""""""" 4#----
7#g7 ,taxa# 9come f l9e
  #bfj ( yr return """"""" 4#----
7#h7 ,total ( l9es #ehjd
  6#ehdh ( yr ,=m ,,on#dbh 4#----
7#i7 ,l9e #g m9us l9e #h
  7if negative1 5t] 8#j07  4#----
7#aj7 ,unus$ ,ont>io tui;n
  & $uc,n am.ts claim$ =
  #bjji3 ,5t] ! am.t f l9e            #c
          ,s*$ule ,,on7,s#aa7
  #a or l9e #i1 :i*"e is
  .less4 """"""""""""""""" 4#---- 4#----
7#aa7 ,l9e #i m9us l9e #aj 4#----
7#ab7 #bjji tui;n & $uc,n
  am.ts claim$ = #bjji3
  ,5t] ! am.t f l9e #e or
  l9e #aa1 :i*"e is .less4 """""" 4#----
7#ac7 ,add l9es #aj & #ab4 ,5t] ?
  am.t on l9e #ehef ( yr ,=m
  ,,on#dbh4 ..,ont>io tui;n &
  $uc,n am.ts claim$ 0! /ud5t =
  .#bjji """""""""""""""""""""""" 4#----

       ,transf]/,c>ry=w>d ( unus$
                  am.t
    
7#ad7 ,am.t f l9e #f """""""""""" 4#----
7#ae7 ,am.t f l9e #ac """"""""""" 4#----
7#af7 ,l9e #ad m9us l9e #ae
  .,total .unus$ .am.t """""""""" 4#----

  ,if y >e transf]r+ an am.t 6ano!r
9dividual1 3t9ue on l9e #ag4 .,o!rwise1
5t] ! am.t f l9e #af on l9e #ba4      #d
          ,s*$ule ,,on7,s#aa7
7#ag7 ,5t] ! am.t f l9e
  #e2 if x is m ?an
  4#f1ada1 5t] 4#f1ada4 "" 4#----
7#ah7 ,am.t f l9e #ab """" 4#----
7#ai7 ,l9e #ag m9us l9e
  #ah 7if negative1 5t]
  8#j07 .,maximum
  .transf]a# """"""""""""" 4#----

  ,y c transf] all or "p (! am.t on l9e
#ai 6yr sp\se or -mon-law "pn]1 6his or
h] p>5t or gr&p>5t1 or 6yr p>5t or
gr&p>5t4 ,6d ?1 y h 6.designate !
9dividual & ..specify ! prov9cial .am.t
t y >e transf]r+ 6hm or h] on ,=m
,t#bbjb1 ,t#bbjb;,a1 ,,tl#aa;,a1
,,tl#aa;,b1 or ,,tl#aa;,c4 ,5t] ! am.t
on l9e #bj 2l4

,note3
  ,if y h a sp\se or -mon-law "pn]1
  special rules may apply4 ,see l9e
  #ehef 9 ! =ms book4
                                      #e
          ,s*$ule ,,on7,s#aa7
7#bj7 & 7#eibj7 ,5t] ! am.t y >e
  transf]r+ 7_c 2 m ?an l9e #ai74
  .,prov9cial .am.t .transf]r$ "" 4#----
7#ba7 ,l9e #af m9us l9e #bj
  ..,unus$ prov9cial am.t availa#
  6c>ry =w>d 6a future .ye> """"" 4#----

  ,! p]son claim+ ! transf] %d n atta* ?
s*$ule 6his or h] return4














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