Eligible tuition fees

Generally, a course qualifies if it was taken at the post-secondary level or (for individuals aged 16 or over at the end of the year) it develops or improves skills in an occupation and the educational institution has been certified by Human Resources and Social Development Canada (HRSDC). In addition, you must have taken the course in 2006.

Not all fees can be claimed. More than $100 for the year must have been paid to each educational institution whose fees you claim.

In addition, you cannot claim the following other expenses:

• students' association fees;
• medical care;
• transportation and parking;
• meals and lodging;
• goods of a lasting value that you will keep, such as a computer, microscope, uniform, or an academic gown;
• initiation or entrance fees to a professional organization; or
• cost of books (other than books that are included in the total fees for a correspondence course).

If the fees were paid or reimbursed by your employer, or an employer of one of your parents, you can claim them only if the payment or reimbursement was included in your or your parent's income.

Forms you should have received:

• For you to claim tuition fees paid to an educational institution in Canada, your institution has to give you either an official tax receipt or a completed Form T2202A, Tuition, Education, and Textbook Amounts Certificate.
  
• For you to claim tuition fees paid to an educational institution outside Canada, your institution has to complete and give you either Form TL11A, Tuition, Education, and Textbook Amounts Certificate  -  University Outside Canada, Form TL11C, Tuition, Education, and Textbook Amounts Certificate  -  Commuter to the United States, or Form TL11D, Tuition Fees Certificate  -  Educational Institutions Outside Canada for a Deemed Resident of Canada, whichever applies.

Note
Each Canada Revenue Agency tax services office has a current list of institutions outside Canada that are recognized as universities for the purpose of the tuition tax credit.

• For you to claim tuition fees paid to a flying school or club in Canada, your school or club has to give you a completed Form TL11B, Tuition Fees Certificate  -  Flying School or Club.

Common errors

Avoid getting a request letter, or a Notice of Reassessment from CRA by paying special attention to certain conditions. For more information see Common adjustments.

Forms and publications

• General Income Tax and Benefit Guide
• Students and Income Tax pamphlet (P105)
• Form T2202A, Tuition, Education, and Textbook Amounts Certificate
• Form TL11A, Tuition, Education, and Textbook Amounts Certificate  -  University Outside Canada
• Form TL11B, Tuition Fees Certificate  -  Flying School or Club
• Form TL11C, Tuition, Education Amounts Certificate  -  Commuter to the United States
• Form TL11D, Tuition Fees Certificate  -  Educational Institutions Outside Canada for a Deemed Resident of Canada
• IT516R2, Tuition Tax Credit
  

Related topics

• Students

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