Ontario Students & Education Credits – Detailed Guide 2025
Ontario offers a variety of tax credits, deductions, and supports for students and their families. Whether you are pursuing post-secondary education, paying off student loans, or claiming scholarships, understanding these credits can help you maximize your tax refund and reduce education costs.
Ontario & Federal Tuition Tax Credits
As of 2017, Ontario no longer offers a provincial tuition tax credit. However, students can still claim the federal tuition tax credit for eligible post-secondary tuition fees paid to recognized institutions. The credit is non-refundable and reduces federal income tax.
- Tuition fees must be over $100 per institution per year.
- Full- and part-time students are eligible if courses last over 3 consecutive weeks.
- Unused credits can be carried forward indefinitely or transferred (up to $5,000/year) to a parent, grandparent, or spouse.
- Students attending out-of-province/Canadian schools can claim the federal credit if the school is certified.
Claim tuition credits using the T2202 tax receipt from your school. For more, see our Tuition & Education Credits guide.
Legacy Education & Textbook Credits (Pre-2017)
Ontario's provincial education and textbook credits were eliminated after 2016, but you can still carry forward any unused amounts from prior years if you attended school before 2017. These can be claimed on your current return until used up.
- Check your CRA "My Account" or prior tax returns for carryforward balances.
- Carryforwards can only be used to reduce Ontario tax payable—not transferred to others.
OSAP, Scholarships, Grants & Bursaries
Scholarships and bursaries are usually tax-free if you are eligible for the education amount (full-time, qualifying program). OSAP grants are also non-taxable. However, any portion of a scholarship/bursary exceeding your tuition/fees may be taxable in some situations.
- Report all scholarships, grants, and bursaries on your tax return (line 13010).
- Amounts used for tuition, fees, books, and required equipment are non-taxable for full-time students.
- Part-time students may have tax-exempt amounts up to the cost of program tuition/fees plus required materials.
Student Loan Interest Tax Credit
You can claim a non-refundable credit for interest paid on government student loans (federal and provincial). The credit is 15% federally, and you can carry forward unused interest for up to 5 years.
- Only government (OSAP, Canada Student Loans) interest is eligible—private credit lines do not qualify.
- Only the student (not parents) can claim the interest credit.
- Claim on line 31900 of your tax return.
Transferring & Carrying Forward Credits
Students can transfer up to $5,000 of the current year's federal tuition amount to a parent, grandparent, spouse, or common-law partner. Any unused amount after reducing your own tax can be carried forward indefinitely.
- Transfers must be made in the year tuition is paid (cannot transfer carryforwards).
- Use the "Transfer" portion of your T2202 slip to authorize transfers to a family member.
- Carryforwards are tracked by the CRA and show up on your Notice of Assessment.
Tax Tips for Ontario Students & Parents
- File a tax return every year, even with no income, to build RRSP room and claim credits.
- Claim moving expenses if you moved at least 40km to attend school or for a summer job.
- Check eligibility for the Canada Workers Benefit or GST/HST credit if you have part-time work.
- Track all education receipts (tuition, books, rent, transit) for possible provincial/federal credits.
- Parents: If your child is under 18, claim available childcare and family credits.