Tuition or Examination Fees
You can claim an amount for your tuition or examination fees if they were paid for 2011 or if they were paid for 1997 through 2010 but not previously used to calculate a tax credit for tuition or examination fees. You can transfer the unused portion of your tuition or examination fees paid for the year to one of your parents, grandparents or one of your spouse’s parents or grandparents.
To claim, carry forward or transfer tuition or examination fees, complete Schedule T and enclose it with your return.
You can claim a credit for your tuition or examination fees, or transfer the unused portion of your fees to one of your parents or grandparents or one of your spouse’s parents or grandparents, only if the fees total more than $100 for the year.
Tuition fees
You can claim a tax credit for your tuition fees paid for 2011 to:
- an institution at which you were enrolled in a post-secondary program
- an institution recognized by the Minister of Revenue, if you were enrolled at the institution for the purpose of acquiring or upgrading skills necessary for a remunerated activity, provided you were 16 or older at the end of the year
- a university outside Canada that you attended full time for at least 3 consecutive weeks (the course of study must lead to a diploma)
- an institution in the United States at which you were enrolled in a post-secondary program, provided you lived in Canada near the U.S. border throughout 2011 and regularly commuted between your home and the institution
The first two types of educational institutions referred to must be located in Canada unless, during the period for which the tuition fees were paid, you were living outside Canada temporarily.
Amounts that can be included
The following amounts can be included in the calculation of the tax credit for tuition or examination fees:
- application fees
- admission fees
- exemption fees
- confirmation fees
- charges for the use of library or laboratory facilities
- mandatory computer service fees
- membership or seminar fees that are specifically related to an academic program and its administration
- examination fees (including re-reading charges)
- training period charges
- charges for issuing a certificate, diploma or degree
- university dues
- the cost of books included in the fees paid for a correspondence course or distance education
Amounts that cannot be included
The following amounts cannot be included in the calculation of the tax credit for tuition or examination fees:
- the amount from box A of the RL-8 slip
- If you are under 18, this amount may be claimed as an amount for post-secondary studies by the person who is claiming an amount for a child under 18 enrolled in post-secondary studies with regard to you.
- If you are 18 or older, you can complete Schedule S to find out if you can transfer to your father or mother an amount representing the recognized parental contribution to your education.
- the cost of board and lodging, and books
- student association fees
- travel and parking expenses
- any other expenses for which an official receipt was not issued
- the tuition or examination fees paid for a previous year throughout which you did not reside in Canada
Examination fees
You can claim a tax credit for your examination fees if they were paid for 2011 in order to take the following examinations:
- an examination that you must pass in order to become a member of a professional order named in Schedule I of the Professional Code
- an examination with a professional organization in Canada or the United States that you must pass to obtain a permit to practise issued by a professional order named in Schedule I of the Professional Code or a title granted by the Canadian Institute of Actuaries
- a preliminary examination that you must pass in order to take one of the above examinations
- an examination required to obtain a professional status, a licence or certification to practice a profession or a trade
Tuition or examination fees paid or reimbursed by an employer
If your tuition or examination fees were paid or reimbursed in whole or in part by your employer or your father’s or mother’s employer, you can claim a credit for the fees the employer paid or reimbursed, up to the amount included in your income or in your father’s or mother’s income.
Fees reimbursed under a vocational training program or a program designed to assist athletes
You can claim a tax credit for the tuition or examination fees reimbursed to you under a vocational training program or a program designed to assist athletes, provided the amount of the reimbursement is included in your income.
Carry-forward of tuition or examination fees
You can carry forward to a futur year your eligible tuition or examination fees for 1997 through 2011, provided you have not already used the fees to calculate this credit and have not transferred them to one of your parents or grandparents or one of your spouse’s parents or grand parents. To calculate the amount that can be carried forward, complete Schedule T.
Eligibility for the tax credit
Enclose with your income tax return your receipts for all tuition or examination fees paid for 2011, and your receipts for fees paid for 1997 through 2010 if you have not already submitted them.
For more information, consult the brochure Tax Credit for Tuition or Examination Fees (IN-112-V).