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

Eligible examination fees

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

Expenses that are not eligible

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

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