Tax Credit for Tuition or Examination Fees
You can claim a non-refundable tax credit for your tuition or examination fees paid for all taxation years after 1996, provided they have never been used to calculate a tax credit for tuition or examination fees.
To claim a tax credit for tuition or examination fees, complete Schedule T and file it with your return.
If you want to transfer all or part of the tax credit for tuition or examination fees that relates to your fees paid for the current taxation year, see Tax Credit for Tuition or Examination Fees Transferred by a Child.
- Even if you are not claiming a tax credit for tuition or examination fees for the current year, you should still complete Schedule T to determine the cumulative amount of fees that you can carry forward and file the schedule with your return.
- You can claim a tax credit for tuition and examination fees even if they were paid by another person.
For more information on the tax credit for tuition or examination fees, see Eligible Expenses or the instructions for line 398 in the guide to the income tax return (TP-1.G-V).