Before you start
Only the student must complete Schedule 11.
Complete the lines of Schedule 11 that apply to you.
Depending on your province or territory of residence, you may also need to complete a provincial or territorial tax and credit form.
Even if you do not have tax to pay and you are carrying forward all or part of your tuition, education, and textbook amounts, you must file a tax return so we can update our records with your unused tuition, education, and textbook amounts available for carry forward to other years.
Claim your eligible tuition fees and education and textbook amounts based on the calendar year the course was taken and not the year the fees were paid. For example, if you paid your tuition fees in December 2006 for courses you took in January 2007, claim your eligible tuition fees on your 2007 tax return.
How to complete Schedule 11
Line 1 - Unused federal tuition and education amounts
Remember to enter on line 1 of this schedule any unused amounts carried forward from previous years that are shown on your Notice of Assessment or Notice of Reassessment for 2005.
If you have eligible tuition fees and education amounts from a previous year that were not reported, see How to change your tax and benefit return, so that we may update our records.
Line 2 - Eligible tuition fees
Complete line 2 of Schedule 11 to show the amount of eligible tuition fees paid for courses taken in 2006.
See Eligible tuition fees if you need help determining if the fees paid are eligible.
Lines 3 and 4 - Part-time Education and Textbook amounts
Use column B of the Form T2202, T2202A, TL11A, or TL11C to complete line 3 of Schedule 11.
Use column B of the Form T2202, T2202A, TL11A, or TL11C to complete line 4 of Schedule 11.
The number of months claimed must agree with the number of months indicated on Form T2202, T2202A, TL11A or TL11C.
You can claim only one education amount for a particular month.
Lines 6 and 7 - Full-time Education and Textbook amounts
Use column C of the Form T2202, T2202A, TL11A, or TL11C to complete line 6 of Schedule 11.
Use column C of the Form T2202, T2202A, TL11A, or TL11C to complete line 7 of Schedule 11.
The number of months claimed must agree with the number of months indicated on Form T2202, T2202A, TL11A or TL11C.
You can claim only one education amount for a particular month.
Line 17- Total tuition, education, and textbook amounts claimed for 2006
Enter the amount from line 17 on line 323 of Schedule 1.
If you have unused amounts and you are transferring an amount to another individual, complete lines 18 to 25.
If you have unused amounts and you are not transferring an amount to another individual, complete lines 18, 19, 20, and 25.
Lines 18 to 25- Transfer / Carry forward of unused amount
Complete these lines to calculate the transfer amount and the carry forward of unused amount.
If you are transferring an amount to another individual, complete the appropriate area of Form T2202, T2202A , TL11A, or TL11C to designate the transfer.
Supporting documents - If you are filing a paper return, attach a completed Schedule 11, but not your receipts or other forms. Keep them in case we ask to see them. If you are filing electronically, keep all of your documents. The person receiving the transfer should not attach Schedule 11 to their return.
Forms and publications
- General Income Tax and Benefit Guide
- Students and Income Tax pamphlet (P105)
- Form T2202, Tuition, Education, and Textbook Amounts certificate
- Form T2202A, Tuition, Education, and Textbook Amounts Certificate
- TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside Canada
- TL11C, Tuition, Education, and Textbook Amounts Certificate - Commuter to the United States
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