Tax Credit for Tuition or Examination Fees

You can claim a non-refundable tax credit for your tuition or examination fees paid for 2017 or for 1997 through 2016, provided they have never been used to calculate a tax credit for tuition or examination fees.

You can transfer the unused portion of the tax credit to one of the individuals below, provided that the transferred portion relates to your tuition or examination fees paid for the year (see the instructions for line 398.1 in the guide to the income tax return [TP-1.G-V]):

  • your or your spouse's father or mother; or
  • your or your spouse's grandfather or grandmother (or the spouse of your or your spouse's grandfather or grandmother)

To claim or transfer a tax credit for tuition or examination fees, complete Schedule T and enclose it with your return. If you are transferring the unused portion of the tax credit, the person you are transferring it to must complete Part D of Schedule A of his or her return.

Note
  • Even if you are not claiming or transferring a tax credit for tuition or examination fees for 2017, you should still complete Schedule T to determine the cumulative amount of fees that you can carry forward and enclose 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 the instructions for line 398 in the guide to the income tax return (TP-1.G-V).

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