Line 323 - Tuition, education, and textbook amounts

The purpose of the tuition, education, and textbook amounts is to allow students to reduce their income taxes by taking into account eligible tuition fees and the education and textbook amounts.

Claims must be based on fees for a period during the calendar year, not the academic year. Fees that were reimbursed to you or to a parent or spouse on your behalf cannot be claimed unless the reimbursed amount is included in income. Only the eligible tuition fees minus the amount received as a tuition reimbursement can be deducted.

Find out what you can claim and how to make your claim by selecting the appropriate topic below.

Even if you do not have to pay tax and you are carrying forward or transferring all or part of your tuition, education, and textbook amounts, you must file a tax return and attach a completed Schedule 11, so we can update our records with your unused amounts available for carry forward to other years.

If you have eligible tuition fees, and education and textbook amounts from a previous year that were not reported, review How to change your return and obtain a copy of your notice of assessment or reassessment.

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

• 5000-G, General Income Tax and Benefit Guide 2010 - All Provinces Except Non-Residents
• P105, Students and Income Tax

Related topics

• Students