The appellant immigrated to Canada in 2012.
From 2002 to 2011, while a non-resident with no Canadian source income, he attended universities in the United States and paid tuition.
Upon becoming a Canadian resident in 2012, he sought to claim unused tuition tax credits carried forward from those years.
The Minister reassessed his 2012 taxation year to disallow the credits.
The Tax Court of Canada dismissed the appeal, holding that because the appellant was not a taxpayer potentially liable to Canadian tax during the years he paid the tuition, those years were not 'taxation years' for him under the Income Tax Act.
Consequently, he could not accumulate tuition tax credits under section 118.5 to carry forward under section 118.61.
