-My wife is now doing a program with a college and set T220A for tuition fees.
-She has no income.
-Can I use her T220A to claim tax deduction?

Thanks

T

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"The grass is not, in fact, always greener on the other side of the fence. Fences have nothing to do with it. The grass is greenest where it is watered. When crossing over fences, carry water with you and tend the grass wherever you may be"

You can do it this year. Or carry forward into the future. BUT
no other person can claim this in the future years. SO, DECIDE now....

If you did not include it, then can get ADJ 1 and ask for adjustments.
That form will ask for the lines where they fall under. See the return
Submitted. If no return was submitted, then, please file one now.

Transferring and carrying forward amounts :
You have to claim your tuition, education, and textbook amounts
first on your own return, even if someone else paid your fees.
However, you may be able to transfer the unused part of these
amounts to your spouse or common-law partner (who would
claim it on line 326 of his or her Schedule 1)
or to your or your spouse’s or common-law partner’s parent
or grandparent (who would claim it on line 324 of his or her
Schedule 1). The maximum amount you can transfer in a year
is $5,000, minus the amount you use, even if there is an
unused tuition, education, and textbook amount remaining.

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. However, if you carry forward an
amount, you will not be able to transfer it to anyone. You have to
claim your carry-forward amount in the first year that you have to
pay income tax. To calculate the amount you are carrying.............
............................. etc.,

http://www.cra-arc.gc.ca/E/pub/tg/p105/p105-09e.pdf

Freddie.