18 March 2009 External T.I. 2009-0309211E5 F - Crédits d'impôt personnels -- summary under Section 118.92

With respect to tax credits for interest on student loans, tuition fees and medical expenses, is there an order in which a taxpayer must claim these credits? CRA stated:

Under section [118.92], a person should first claim the tuition tax credit, then the medical expense tax credit and, if an amount of tax is still payable, the tax credit for interest on student loans.