You will have received a tax certificate from your educational institution indicating the number of months you were enrolled full-time (Box C) or part-time (Box B).
Full-time – Box C
For tax years prior to 2017, multiply $400 by the number of months indicated in Box C.
You can also claim the full-time amount if one of the following applies to you:
- you were enrolled as a full‑time student;
- you were enrolled part-time and you can claim the disability amount; or
- you were enrolled part-time and you had a mental or physical impairment certified in a letter by a medical doctor, optometrist, audiologist, occupational therapist, psychologist, physiotherapist, or speech-language pathologist but you do not qualify for the disability amount.
Part-time – Box B
For tax years prior to 2017, multiply $120 times the number of months indicated in Box B.
You cannot claim the education amount if you:
- received a grant, reimbursement, benefit, allowance or were reimbursed for the cost of your courses by your employer or another person with who you deal at arm's length;or
- received a benefit as part of a program (such as free meals and lodging from a nursing school).
If you were 16 at the end of the year, you can claim the education and textbook amount only for courses you took at the post-secondary level (see types of institutions on the Eligible tuition fees page), except in the case of courses provided by educational institutions certified by the Minister of Employment and Social Development Canada that furnish a person with skills for, or improve a person's skills in, an occupation (other than courses designed for university credit).
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, the Apprentice 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 Employment and Social Development Act.
Courses taken for purposes of educational upgrading to allow entry into a university or college program would not normally qualify for the education tax credit because these courses are not considered to be at a
post-secondary school level.
A post-secondary program that consists mainly 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.
Completing your tax return
Supporting documents - If you are filing electronically, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your completed Schedule 11 but do not send your other documents. Keep them in case we ask to see them later. For more information, please consult E-services for individuals.
Forms and publications
- General Income Tax and Benefit Guide
- Guide P105, Students and Income Tax
- Folio S1-F2-C1, Education and Textbook Tax Credits
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