详情参看这个链接:
Line 319 - Interest paid on your student loans
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/319-eng.html
有这一段话:
Only you can claim an amount for the interest you, or a person related to you, paid on your student loans. You can claim an amount only for interest you have not previously claimed. If you have no tax payable for the year the interest is paid, it is to your advantage not to claim it on your tax return. You can carry the interest forward and apply it on your return for any of the next five years.
可以在之后的5年之内报税用。