The tax credits for tuition, education amounts and textbooks are non-refundable
tax credits. There is a Federal tax credit as well as a provincial or
territorial tax credit for tuition, education and textbook amounts.
For this reason, to claim these amounts, or to transfer them to another person, you must complete
both the Federal Schedule 11 of your tax
return, and the provincial S(11) schedule. Québec uses Schedule T for
tuition or examination fees being claimed or carried forward. The
Federal and provincial (except Québec) forms are
available on the Canada
Revenue Agency (CRA) website.
To claim the tax credit for tuition fees, you must have received
from the educational institution either an official tax receipt or a
completed form T2202A,
Tuition, Education and Textbook Amounts Certificate. If you paid less than
$100 for the year to any particular educational institution, that amount is
not claimable. Otherwise, the total tuition fees paid in the year are
claimable. The costs of books, room and board, or student association
fees cannot be claimed. If the fees were paid by your employer
or the employer of one of your parents, then the costs are not deductible
unless the reimbursed amount is included in your income or your parent's income.
Private school tuition fees for elementary and secondary students are generally
not tax deductible. See our private school
tuition fees article.
The education amount tax credit can be claimed for each whole or
part month in which you were enrolled in a qualifying
program at a designated educational institution. The
educational institution must provide either a T2202
Education and Textbook Amounts Certificate, or a T2202A
Tuition, Education and Textbook Amounts Certificate. The certificate will
show the number of months you were enrolled in a qualifying educational program
or a specified educational program. The amount that can be claimed is $400 per month
for full time enrollment, or $120 per month for part time enrollment.
If you attended only part time and are eligible for the disability tax
credit (see Disability Amount Tax Credit),
then you can claim $400 per month. If you attended only part time
because of a disability which would qualify you for the disability tax
credit except that it is not severe and prolonged, you can claim $400
per month. In this case an authorized person must complete part 3 of
form T2202, or give you a signed letter certifying your impairment.
Starting with the 2004 taxation year, if a person takes a qualifying
educational program in connection with their employment, this
qualifies
for the education tax credit providing that no part of
the cost of the education is reimbursed by the employer.
The textbooks tax credit is an additional tax
credit starting in 2006, similar to the education tax
credit, for textbooks. The federal non-refundable tax credit
is based on $65/month for full-time attendance or
$20/month for part-time attendance.
that a post-secondary program consisting primarily of
research will only be eligible for the education tax credit and the
scholarship exemption if it leads to a college or CEGEP diploma, or a
bachelor, masters or doctoral degree or equivalent.
The information on this site is not intended to be a
substitute for professional advice. Each person's situation differs, and
a professional advisor can assist you in using the information on this web
site to your best advantage.
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