# Order of claiming non-refundable tax credit

**URL:** https://www.protaxcommunity.com/t/order-of-claiming-non-refundable-tax-credit/586
**Category:** T1
**Created:** [February 24, 2016, 10:25pm UTC](https://www.protaxcommunity.com/t/order-of-claiming-non-refundable-tax-credit/586 "2016-02-24T22:25:04Z")
**Posts on this page:** 2
**Page:** 1

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### Author: ![kytax2015](https://avatars.discourse-cdn.com/v4/letter/k/d9b06d/32.png) [@kytax2015](https://www.protaxcommunity.com/u/kytax2015)
#### Post date: [February 24, 2016, 10:25pm UTC](https://www.protaxcommunity.com/t/order-of-claiming-non-refundable-tax-credit/586/1 "2016-02-24T22:25:04Z")

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Hi there,

I have a client who is a student. Last year went out of country to work for a co-op term, and also paid tax there. As the client is Canadian resident, I reported the income on line 104 as foreign employment income, and claim a foreign tax credit. But the program claim the tuition first before claiming the foreign tax credit. Is this the correct order of claiming? or can I claim the foreign tax credit instead and carry forward the tuition? Seem like the tuition is waist when claiming it before foreign tax credit.

Thanks in advance,  
Francis

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### Author: ![Rob](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/rob/32/781_2.png) [@Rob](https://www.protaxcommunity.com/u/Rob)
#### Post date: [February 24, 2016, 10:49pm UTC](https://www.protaxcommunity.com/t/order-of-claiming-non-refundable-tax-credit/586/2 "2016-02-24T22:49:04Z")

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The tuition claim is prescribed by the ITA S. 118.61 which claims tuition based on an individuals tax otherwise payable - at that point, the rest of the ordering of credits in TaxCycle adheres to section 118.92 of the Act that specifies ordering provisions.

~ Rob
