The Canada tuition tax credit is a non-refundable tax credit offered by the federal government to post-secondary students as a way to reduce their tax bill. While some tax changes are on the horizon for 2025, the tuition tax credit is not set to change.
These tax credits are intended to help with the increasing costs of tuition, allowing students to focus more on their education. They can also be combined with other provincial and territorial tax credits for maximum savings.
Here's what all students should know about how to qualify and how to claim it.
Key Takeaways
- The Tuition Tax Credit is offered by the federal government to reduce taxes for post-secondary students
- The federal tuition tax credit is calculated by multiplying your tuition by the federal tax rate.
- You can claim things like admission fees, class fees, and fees for things directly related to your education.
- Your school will send you a T2202 form for you to fill out to claim your tax credit.
How much is the federal tuition tax credit in Canada?
To calculate the amount you can receive from the federal tuition tax credit in Canada, multiply the amount you paid in tuition fees by your federal tax rate.
For example, if you pay $5,000 in tuition, and the federal tax rate is 15%, your Canada tuition tax credit would be $750.
$5,000 * 0.15 = $750
Then, if you live in a province or territory that offers additional tuition tax credits, you can add that to your savings as well.
This tax credit is available in every province and territory except:
- Alberta
- Saskatchewan
- Ontario
Who qualifies for the Canada tuition tax credit?
Here are the minimum requirements to qualify for the Canada tuition tax credit:
- Be at least 16 years old
- Be enrolled at a qualifying post-secondary institution (does not have to be in Canada)
- Pay at least $100 in tuition fees
Those pursuing trades or other professional accreditations may also qualify for the tax credit (up to $250).
What can you claim as eligible tuition fees?
There are post-secondary tuition expenses that are eligible for the tax credit and some that are not.
Here’s the list of eligible tuition fees:
- Costs for applying and admission
- Library use and access fees
- Exemption and exam fees
- Computer usage fees
- Academic, membership or seminar fees
- Any charges for the diploma, degree, or certificate
- Confirmation fees
Here’s what doesn’t count:
- Costs for recreational activities
- Parking and transportation
- Room and board
- Some goods that retain their value
- Professional organization fees
- Penalties for withdrawing from a course or program
- Medical costs
- Books (unless they’re included in the cost of a correspondence course)
You will not be able to claim tuition fees as a tax credit that were paid by your employer, a government job training program, federal athlete assistance program, or for academic upgrading.
There are specific rules for whether ancillary fees can be included in your tuition tax credit.
To learn more, see: Amounts which cannot be claimed as tuition fees.
How to claim the tuition tax credit
In order to claim the tuition tax credit, you should have received one of these tax certificate forms from your post-secondary institution, based on where you’re studying:
- Form T2202, Tuition and Enrolment Certificate
- Form TL11A, Tuition and Enrolment Certificate – University Outside Canada
- Form TL11C, Tuition and Enrolment Certificate – Commuter to the United States
- Form TL11D, Tuition Fees Certificate – Educational Institutions Outside Canada for a Deemed Resident of Canada
This form will have the amount you paid in eligible tuition fees. If you took a professional examination, you should receive a receipt for the fees you paid.
You can use your tax certificate or receipt to complete a Federal Schedule 11 and Provincial Schedule 11, if applicable, and attach it when filing your tax return.
For more information, see: Completing Schedule 11.
What to do with unused tuition tax credits
If you have unused tax credits, you can carry them forward to a future year, or transfer credits to someone else, such as a spouse or common-law partner, parent, or grandparent (up to $5,000).
You can check on your CRA My Account to check if you have any by going to your tax returns and looking under "Federal/Provincial Tuition, Education and Textbook Amounts" section under "Carryover amounts".
FAQ
What is the tuition tax credit?
The tuition tax credit is a non-refundable tax credit for students enrolled in a post-secondary institution. It’s used to reduce the amount paid for federal income tax and provincial income tax (if you’re in a province that has a tuition tax credit).
How much tuition tax credit can I claim?
Your tax credits are based on how much eligible tuition you paid in a calendar year. You can choose to apply as many available credits to your income tax owing as it takes to reduce your tax bill to zero. If you have more credits than what you need for a given year, you can carry them forward or transfer up to $5,000 worth of credits to a supportive person.
How do I get a tuition tax credit?
To claim your tuition tax credit, you can use your post-secondary tax certificate to fill out a Schedule 11 and attach it to your tax return, which is due in Canada on April 30 or the next business day (in the event that April 30 falls on a weekend).
What is a T2202 tax form?
A T2202 is a tax form that will be sent to you by your school that you use to claim the tuition tax credit.
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