Eligible Expenses

Certain tuition or examination fees can be included when calculating the tax credit for tuition or examination fees.

Eligible tuition and related fees

Tuition and related fees that can be used to calculate the tax credit include the following:

application fees (only if the student subsequently enrols), admission fees and confirmation fees paid to an educational institution
examination fees paid to a recognized educational institution for courses taken (including any grade review fees)
charges for the use of library or laboratory facilities
charges for a certificate, diploma or degree
co-op fees
tuition fees
seminar fees
the cost of any books included in fees paid for a correspondence course or for distance education

The following examination fees are eligible:

an examination that you must pass to become a member of a professional order named in Schedule I to 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 to the Professional Code or a title granted by the Canadian Institute of Actuaries
a preliminary examination that you must pass 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

You cannot claim the following as tuition or examination fees:

the cost of meals and lodging and books
transportation and parking costs
student association fees
tuition or examination fees paid for a year throughout which you did not reside in Canada
any other expenses for which no official receipt was issued