Education amount

Answer a few questions to find out if you can claim the education amount.

You can claim only one education amount for each month, the full-time amount or the part-time amount. You can also claim the education amount even if you received a salary or wages while you were taking a course related to your job. The change applies to 2004 returns and later years.

You can claim a full-time education amount of $400 for each whole or part month in the year in which you were enrolled in a qualifying educational program at a designated educational institution and any of the following apply:

• you were enrolled full-time;
• you attended only part-time and you can claim the disability amount; or
• you attended only part-time and you had a mental or physical impairment certified in a letter, or on form T2202, by a medical doctor, optometrist, audiologist, occupational therapist, psychologist, physiotherapist, or speech-language pathologist but you do not qualify for the disability amount.

You can claim a part-time education amount of $120 for each whole or part month in the year in which you were enrolled in a specified educational program at a designated educational institution.

You cannot claim the education amount if you:

• received a grant or were reimbursed for the cost of your courses from your employer or another person with who you deal at arm's length, other than by scholarship, fellowship, bursary or prize money;
• received a benefit as part of a program (such as free meals and lodging from a nursing school); or
• received an allowance for a program such as a training allowance.

Notes
A grant, reimbursement, benefit, or allowance does not include any scholarship, fellowship, bursary, or prize you received, or any benefit you received under the Canada Student Financial Assistance Act, Canada Student Loans Act, or an Act respecting financial assistance for education expenses of the Province of Quebec.

These amounts also do not include any financial assistance provided under Part II of the Employment Insurance Act (as shown in box 20 of your T4E slip), a labour-market development agreement as part of a similar provincial or territorial program, or a program developed under the authority of the Department of Human Resources and Skills Development Act.

A post-secondary program that consists principally of research is eligible for the education amount, and the scholarship exemption, only if it leads to a college or CEGEP diploma, or a bachelor, masters, or doctoral degree (or an equivalent degree). Accordingly, post-doctoral fellowships will continue to be taxable.

Instruction or work includes lectures, practical training, and laboratory work. It also includes research time spent on a post-graduate thesis.

Forms to confirm enrolment period

Your educational institution has to complete and give you either of the following forms to confirm the period in which you were enrolled in a qualifying educational program:

• Form T2202, Education and Textbook Amounts Certificate;
• Form T2202A, Tuition, Education, and Textbook Amounts Certificate;
• Form TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside Canada;
• Form TL11B, Tuition, Education, and Textbook Amounts Certificate - Flying School or Club; or
• Form TL11C, Tuition, Education, and Textbook Amounts Certificate - Commuter to the United States.

Enrolment amounts that can be claimed

The following amounts apply for each month in which you were enrolled:

• If you were enrolled full-time, you can claim $400 per month.
• If you attended only part-time and you can claim an amount on line 316 - Disability amount, you can claim $400 per month.
• If you could attend only part-time because you had an impairment that restricted you in one of the activities listed at line 316, but your condition was not severe and prolonged, you can claim $400 per month. In that case, have an authorized person either complete Part 3 of Form T2202 or give you a signed letter certifying your impairment.
• If you were enrolled part-time, you can claim $120 per month.

Completing your tax return

The student has to complete Schedule 11 to calculate the transfer amount. The student will complete the remainder of the Schedule 11 and enter, on line 24 (also called line 327), the transferred amount.

Supporting documents - If you are filing a paper return, attach a completed Schedule 11. Keep all your official receipts issued by an educational institution or other forms in case we ask to see them. If you are filing electronically, keep all of your documents in case we ask to see them. For more information, please consult E-services for individuals.

Forms and publications

• General Income Tax and Benefit Guide
• P105, Students and Income Tax
• IT515R2, Education Tax Credit

Related topics

• Students
• Transferring and carrying forward amounts

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