Eligible tuition fees

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

You can claim only the fees paid for courses you took in the year. To qualify, the fees you paid to attend each educational institution listed below in A, B, or C must be more than $100 for the year.

You can claim tuition fees paid to any of the following institutions:

1. a university, college, or other educational institution in Canada for courses at a post-secondary school level;
2. an educational institution in Canada certified by Human Resources and Skills Development Canada for courses (if you were 16 or older at the end of the year) to develop or improve skills in an occupation;
3. a university, college, or other educational institution in the United States for courses at a post-secondary school level if you lived in Canada near the border throughout the year and you commuted to the school; and
4. a university outside Canada, if you were in full-time attendance, for courses that were at least 13 consecutive weeks long and that will lead to a degree at the bachelor level or higher.

Fees that were reimbursed to you or to a parent or spouse on your behalf cannot be claimed unless the reimbursed amount is included. Only the eligible tuition fees minus the amount received as a tuition reimbursement can be deducted.

The tuition receipt provided by the educational institution must clearly identify the name and academic level of the course or program; otherwise your claim may be disallowed.

Tuition fees that are eligible

Eligible tuition fees include:

• admission fees;
• charges for the use or library or laboratory facilities;
• examination fees;
• application fees (but only if the student later enrolls in the institution);
• charges for a certificate, diploma, or degree;
• mandatory computer service fees;
• academic fees;
• the cost of any books that are included in the total fees for a correspondence course taken through a post secondary educational institution in Canada; and
• fees, such as athletic and health services fees, paid to a university, college, or other educational institution in addition to your tuition for post-secondary courses, when such fees are required to be paid by all students. The amount of eligible fees is limited to $250 if the fees do not have to be paid by all students.

For information on fees that cannot be claimed, see Amounts which cannot be claimed as tuition fees.

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;
• TL11B, Tuition, Education, and Textbook Amounts Certificate - Flying School or Club;
• 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.
  

Completing your tax return

You need to complete and submit Line 2 of Schedule 11 for the final calculation to be entered on your income tax return.

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
• IT516R2, Tuition Tax Credit

Related topics

• Students
• Transferring and carrying forward amounts

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