Education amounts

You can claim this amount for each whole or part month in 2006 in which you were enrolled in a qualifying educational program. If you were under 16 at the end of the year, you can claim this amount only for courses you took at the post-secondary level.

Generally, you cannot claim the education amount if you:

• received a grant or were reimbursed for the cost of your courses from your employer or another person with who you deal at arm's length, other than by award money received;
• received a benefit as part of a program (such as free meals and lodging from a nursing school); or
• received an allowance for a program such as a training allowance.

However, you can claim this amount if you received certain other kinds of payments, such as scholarships and student loans, or if you received and included in your income any financial assistance provided under either:

• Part II of the Employment Insurance Act (and shown in box 20 of your T4E slip) or a labour-market development agreement as part of a similar provincial or territorial program; or
• a program developed under the authority of the Department of Human Resources and Skills Development Act.

Your educational institution has to complete and give you either Form T2202, Education and Textbook Amounts Certificate, Form T2202A, Tuition, Education, and Textbook Amounts Certificate, Form TL11A, Tuition, Education, and Textbook Amounts Certificate  -  University Outside Canada, or Form TL11C, Tuition, Education, and Textbook Amounts Certificate  -  Commuter to the United States, to confirm the period in which you were enrolled in a qualifying educational program.

The following amounts apply for each month in which you were enrolled:

• If you were enrolled full-time, you can claim $400 per month.
  
• If you attended only part-time and you can claim an amount on
  line 316 - Disability amount, you can claim $400 per month.
  
• If you could attend only part-time because you had an impairment that restricted you in one of the activities listed at line 316, but your condition was not severe and prolonged, you can claim $400 per month. In that case, have an authorized person either complete Part 3 of Form T2202 or give you a signed letter certifying your impairment.
  
• If you were enrolled part-time, you can claim $120 per month.

Note
You can claim only one education amount for each month, the full-time amount or the part-time amount.

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)
• IT515R2, Education Tax Credit
  

Related topics

• Students

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