When filling out a TD1 form, there's a section entitled Tuition, education, and textbook amounts (full time and part time), where it states:
If you are a student enrolled at a university or college, or an educational institution certified by Human Resources and Skills Development Canada, and you will pay more than $100 per institution in tuition fees, complete this section. If you are enrolled full time, or if you have a mental or physical disability and are enrolled part time, enter the total of the tuition fees you will pay, plus $400 for each month that you will be enrolled, plus $65 per month for textbooks. If you are enrolled part time and do not have a mental or physical disability, enter the total of the tuition fees you will pay, plus $120 for each month that you will be enrolled part time, plus $20 per month for textbooks.
I am not currently a student and will not be enrolled for 2011. However, I have a large number of federal and provincial credits carried forward from previous years. Would I be able to claim the number of carried forward credits on this line? It does not say so explicitly. Instead, would it be more appropriate to fill out a T1213 form to get a letter of authority from the tax office?
