Completing Schedule 11

Before you start

Schedule 11 must be filed only with the student's income tax return, and not with the return of any individual designated by the student to claim the transfer of tuition, education, and textbook amounts.

Complete the lines of Schedule 11 that apply to you.

Depending on your province or territory of residence, you may also need to complete a provincial and territorial tax and credits form.

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

Claim your eligible tuition fees and education and textbook amounts based on the calendar year, and not the academic year, the course was taken and not the year the fees were paid. For example, if you paid your tuition fees in December 2008 for courses you took in January 2009, you must claim your eligible tuition fees on your 2009 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.

How to complete Schedule 11

Line 1 - Unused federal tuition, education and textbook amounts

Remember to enter on line 1 of this schedule any unused amounts from previous years that are shown on your 2008 notice of assessment or notice of reassessment.

If you have eligible tuition fees, education, and textbook amounts from a previous year that were not claimed, see How to change your return, so that we may update our records.

Line 2 - Eligible tuition fees

Complete line 2 of Schedule 11 to show the amount of eligible tuition fees paid for courses taken in 2009.

See Eligible tuition fees if you need help determining if the fees paid are eligible.

Lines 3 and 4 - Part-time Education and Textbook amounts

Use column B of the Form T2202, T2202A, TL11A, TL11B, or TL11C to complete line 3 of Schedule 11.

Use column B of the Form T2202, T2202A, TL11A, TL11B, or TL11C to complete line 4 of Schedule 11.

The number of months claimed must agree with the number of months indicated on Form T2202, T2202A, TL11A, TL11B, or TL11C.

You can claim only one education amount for a particular month.

Lines 6 and 7 - Full-time Education and Textbook amounts

Use column C of the Form T2202, T2202A, TL11A, TL11B, or TL11C to complete line 6 of Schedule 11.

Use column C of the Form T2202, T2202A, TL11A, TL11B, or TL11C to complete line 7 of Schedule 11.

The number of months claimed must agree with the number of months indicated on Form T2202, T2202A, TL11A, TL11B, or TL11C.

You can claim only one education amount for a particular month.

Line 17 - Total tuition, education, and textbook amounts claimed for 2009

Enter the amount from line 17 on line 323 of Schedule 1.

If you have unused amounts and you are transferring an amount to another individual, complete lines 18 to 25.

If you have unused amounts and you are not transferring an amount to another individual, complete lines 18, 19, 20, and 25 only.

Lines 18 to 25 - Transfer/Carryforward of unused amount

Complete these lines to calculate the transfer amount and the carryforward of unused amount.

If you are transferring an amount to another individual, complete the appropriate area of Form T2202, T2202A, TL11A, or TL11C to designate the transfer.

Forms and publications

• 5000-G, General Income Tax and Benefit Guide 2010 - All Provinces Except Non-Residents
• P105, Students and Income Tax
• Form T2202, Tuition, Education, and Textbook Amounts certificate
• Form T2202A, Tuition, Education, and Textbook Amounts Certificate
• TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside Canada
• TL11B, Tuition, Education, and Textbook Amounts Certificate - Flying School or Club
• TL11C, Tuition, Education, and Textbook Amounts Certificate - Commuter to the United States

Related topics

• Students