Eligible tuition fees

Generally, a course qualifies if it was taken at the post-secondary level or (for individuals aged 16 or over at the end of the year) it develops or improves skills in an occupation at an educational institution that has been certified by Human Resources and Skills Development Canada (HRSDC). In addition you must have taken the course in 2009.

Not all fees can be claimed. To qualify, the fees you paid to attend a Canadian educational institution must be more than $100.

In addition, you cannot claim the following other expenses:

• students' association fees, social or athletic activity fees;
• medical care;
• transportation and parking;
• meals and lodging;
• goods of a lasting value that you will keep, such as a computer, microscope, uniform, or an academic gown;
• initiation or entrance fees to a professional organization; or
• cost of books, CDs, DVDs, cassettes, or video tapes (other than books that are included in the total fees for a correspondence course).

If your fees were paid or reimbursed to you by your employer, or an employer of one of your parents, you can claim them only if the payment or reimbursement was included in your income or your parent's income.

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

Forms you should have received:

• For you to claim tuition fees paid to an educational institution in Canada, the institution has to give you either an official tax receipt or a completed Form T2202A, Tuition, Education, and Textbook Amounts Certificate.
• For you to claim tuition fees paid to an educational institution outside Canada, the institution has to complete and give to you whichever of these forms that apply:

Form TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside Canada;
Form TL11C, Tuition, Education, and Textbook Amounts Certificate - Commuter to the United States; or
Form TL11D, Tuition Fees Certificate - Educational Institutions Outside Canada for a Deemed Resident of Canada.

Note
Each Canada Revenue Agency tax services office has a current list of institutions outside Canada that are recognized as universities for the purpose of the tuition tax credit.

• For you to claim tuition fees paid to a flying school or club in Canada, the school or club has to give you a completed Form TL11B, Tuition, Education, and Textbook Amounts Certificate - Flying School or Club.

Common errors

Avoid getting a request letter, or a notice of reassessment from CRA by paying special attention to certain conditions. For more information see Common adjustments.

Forms and publications

• General Income Tax and Benefit Guide
• Students and Income Tax pamphlet (P105)
• 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
• Form TL11C, Tuition, Education, and Textbook Amounts Certificate - Commuter to the United States
• Form TL11D, Tuition Fees Certificate - Educational Institutions Outside Canada for a Deemed Resident of Canada
• IT516R2, Tuition Tax Credit

Related topics

• Students

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