Tuition & Education Tax Credits in Canada (2025 Guide)

Who Is Eligible for the Tuition Tax Credit?

• Post-Secondary Students: You must be enrolled at a designated post-secondary institution in Canada or abroad, including universities, colleges, CEGEPs (QC), and other eligible institutions.
• Eligible Fees: Only tuition fees of $100 or more per institution per year qualify. Student activity fees, books, residence, and meal plans are not eligible.
• Part-Time & Full-Time: Both full- and part-time students can claim, provided the program leads to a degree, diploma, or certificate and meets minimum duration/credit criteria.
• Professional/Skill Courses: Tuition for skills upgrading or professional certification may qualify if the institution is recognized by the CRA.
• Out-of-Canada Studies: Tuition paid to certain recognized institutions outside Canada can be claimed if the program is at least 13 consecutive weeks and leads to a degree.
• Adult Basic Education: Qualifies if taken at an eligible institution (e.g., literacy, basic skills, or secondary school equivalency for adults).
• Course Fees Paid by Employer: Not eligible if reimbursed by an employer or otherwise tax-deductible.

How to Claim the Tuition Tax Credit

1. Get Your Tuition Receipt: Your school will issue a Form T2202 (Canada) or TL11A/B/D/E (for foreign institutions or special cases), showing eligible tuition paid for the year.
2. Calculate Your Credit: Add up all eligible tuition fees for the year. The federal non-refundable tax credit is 15% of eligible fees (e.g., $5,000 in tuition = $750 off your tax bill).
3. Claim on Your Tax Return: Enter the amount from T2202 (Box 24) on Schedule 11 and transfer to Line 32300 of your federal return. Provincial/territorial credits are calculated automatically.
4. Supporting Documents: Do not send receipts unless requested, but keep T2202/TL11 and proof of payment for at least 6 years.
5. Multiple Students: Each student must claim their own tuition, unless transferring (see below).

Transfer or Carry Forward: Maximizing the Tuition Credit

• Transfer to Family: If you cannot use all your tuition credit, you can transfer up to $5,000 per year (federal, before provincial/territorial) to a parent, grandparent, spouse/common-law partner, or (in some cases) a supporting relative.
• Transfer Order: Use as much as you need to reduce your own tax to zero first. Only the unused portion (up to $5,000) can be transferred in the same year; the rest must be carried forward.
• How to Transfer: Complete the transfer section of the T2202 form, and have the student sign it. The recipient claims the transferred amount on their return (Line 32400).
• Carry Forward Unused Credits: Any amount not used or transferred can be carried forward indefinitely by the student until used.
• Claiming Past Years: Unused tuition amounts from previous years should be claimed on Schedule 11 in the first year you owe tax.
• Provincial Transfers: Most provinces allow similar transfers—see next section for exceptions and limits.

Pro Tip: If your income is low while studying, consider transferring to a parent or spouse to maximize family savings, but double-check if you’ll have higher income in the near future where the credit could offset more tax.

Provincial & Territorial Tuition and Education Credits

• Ontario: Provincial tuition and education credits were eliminated after 2017. You may claim unused amounts carried forward from previous years, but no new credits are earned.
• British Columbia: Eliminated its provincial tuition/education credits after 2018, but unused credits from earlier years can still be used.
• Alberta: Eliminated its tuition/education credits after 2019; unused prior-year credits may be claimed.
• Quebec: Offers a non-refundable tuition and examination fees credit. Tuition paid to recognized institutions (including some outside Canada) is eligible. Quebec also allows carryforward and transfer (to parents/grandparents).
• Other Provinces/Territories: Most still offer a provincial tuition tax credit, often mirroring federal eligibility and transfer rules. Check your return for province-specific rates and requirements.
• Education/Textbook Amounts: The federal “education” and “textbook” credits were eliminated after 2016, but some provinces may allow carryforward of amounts from before elimination.

Advanced Tips & Common Scenarios

• Claiming for Multiple Years: If you paid tuition in multiple years but didn’t earn enough to use the credit, you can group carryforward amounts and claim them when you start working.
• Part-Time Students: Claim eligible tuition even if attending part-time; the unused credit can still be carried forward or transferred.
• Adult Learners & Second Degrees: You can claim tuition credits at any age, for any eligible post-secondary or qualifying professional program.
• Foreign Universities: You must be enrolled full-time at a university outside Canada for at least 13 consecutive weeks; part-time studies abroad are only eligible if in Canada.
• Student Loan Interest: Claim separately on Line 31900; it is not part of the tuition credit.
• Co-op & Apprenticeship Fees: Tuition for qualifying trades/apprenticeships is eligible if paid to a recognized institution.
• Received a Scholarship/Bursary? Most undergraduate scholarships are tax-free; they do not reduce your tuition credit but do reduce taxable income.

Frequently Asked Questions: Tuition & Education Credits