Education and Textbook Credit Amount

The tuition, education, and textbook amounts allow you to reduce any income tax you may owe. In 2017, the federal education and textbook tax credits were eliminated. This measure did not eliminate the tuition tax credit, and it does not affect the ability to carry forward unused education and textbook credit amounts from years prior to 2017.

Your educational institution will provide you with a slip that has the total eligible tuition fees paid as well as the months you were enrolled either part-time or full-time.

Using the slip and the links below, you can find out what you can claim and how to make your claim.

You will have received a tax certificate from your educational institution with the total eligible fees paid for the tax year.

Generally, a course qualifies for a tuition tax credit if it was taken at a post-secondary education institution or for individuals 16 years of age or older at the end of the year, it develops or improves skills in an occupation and the educational institution has been certified by Employment and Social Development Canada (ESDC). As well, you must have taken the course in 2018.

Fees paid by a student to a post-secondary educational institution in Canada or by a deemed resident of Canada to a post-secondary educational institution outside Canada, for courses that are not at the post-secondary school level, are eligible for the tuition tax credit, if the student meets both of the following conditions:

  • is at least 16 years of age at the end of the year
  • is enrolled in the educational institution to obtain skills for, or improve their skills in, an occupation

If you have more than one tax certificate, you can claim all amounts that are more than $100.

You cannot claim the tuition amount on your tax certificate if any of the following applies to you:

  • the fees were paid or reimbursed by your employer, or an employer of one of your parents, where the amount is not included in your or your parent’s income
  • the fees were paid by a federal, provincial, or territorial job training program, where the amount is not included in your income
  • the fees were paid (or eligible to be paid) under a federal program to help athletes, where the payment or reimbursement has not been included in your income

For more information, see Amounts which cannot be claimed as tuition fees.

Examination fees for licensing or certification

Examination fees paid to an educational institutionprofessional associationprovincial ministry or other similar institution, to take an occupationaltradeor professional examination that is required to obtain a professional status recognized by federal or provincial statute, or to be licensed or certified as a tradesperson, to allow you to practice the profession or trade in Canada, may be eligible for the tuition tax credit.

Ancillary fees or charges exceeding $250 and paid in respect of an occupational, trade, or professional examination are not eligible tuition fees unless they are required to be paid by all individuals taking the examination.

You should be provided with a receipt to substantiate your eligible exam fees. To view the information that should be contained in the receipt go to example of a receipt for licensing examination fee.

Completing your tax return

Enter the amount of your tuition in field 320 of Schedule 11.

Supporting documents – If you are filing electronically, keep all of your documents in case the CRA asks to see them later. If you are filing a paper return, attach your filled out Schedule 11, but do not send your other documents. Keep all your official receipts issued by an educational institution and any other forms in case the CRA asks to see them later. For more information, please consult E-services for individuals.

The federal education amount was eliminated in 2017. Go to the T1 Income Tax and Benefit Guide to see if you are eligible to claim a provincial or territorial amount.

The federal textbook amount has been eliminated in 2017. Go to the T1 Income Tax and Benefit Guide to see if you are eligible to claim a provincial or territorial textbook amount.

Unused textbook amounts from years prior to 2017 can be carried forward.

Before you start

Schedule 11 must be filled out and filed by you only.

If you have transferred an amount to an eligible person (see Transfer or carry forward amount) they do not need to send the CRA a copy of your Schedule 11.

Fill out the lines of Schedule 11 that apply to you based on the information provided on the tax certificate you received from your educational institution. See below for instructions.

Depending on your province or territory of residence, you may also need to complete a provincial and territorial tax and credits form.

Even if you do not have to pay tax and you are carrying forward and claiming in a future year the part of your unused current year’s tuition amount (that you did not transfer) and your unused tuition, education and textbook amounts carry forward balance from prior years, that you cannot use for the year, you must file this form with your tax return so the CRA can update its records with your unused amounts available for carry forward to other years.

Supporting documents – If you are filing electronically, keep all of your documents in case the CRA asks to see them later. If you are filing a paper return, attach your filled out Schedule 11, but do not send your other documents. Keep all your official receipts issued by an educational institution and any other forms in case the CRA asks to see them later. For more information, please consult E-services for individuals.

How to complete Schedule 11

Line 1 – Unused federal tuition, education and textbook amounts

Remember to enter on line 1 of this schedule any unused amounts from previous years that are shown on your notice of assessment or notice of reassessment from last year.

If you have eligible tuition fees, education, and textbook amounts from a previous year that you forgot to claim, see How to change your return, so that we may update our records.

Line 2 (field 320) – Eligible tuition fees

Complete line 2 of Schedule 11 to show the amount of eligible tuition fees paid as shown on your tax certificate.

Line 10 – Total tuition, education, and textbook amounts

Enter the amount from line 10 on line 323 of Schedule 1 of your return.

If you have unused current-year amounts and you are transferring an amount to another individual, complete lines 11 to 18.

If you have unused curent-year amounts and you are not transferring an amount to another individual, complete lines 11, 12, 13, and 18 only.

 Lines 11 to 18 – Transfer/Carry forward of unused amount

Complete these lines to calculate the transfer amount and the carry forward of unused current-year amount.

If you are transferring an amount to another individual, complete the appropriate area of your tax certificate.

You have to claim your current year’s federal tuition fees, and applicable provincial and territorial tuition, education and textbook amounts, first on your own return, even if someone else paid your fees. The amount you must use on your own tax return is equal to the amount of credit required to reduce the taxes you owe. The calculation for this amount is included on Schedule 11.

Even if you have no tax to pay and you are transferring part of your current year’s federal tuition fees, or applicable provincial and territorial tuition, education and textbook amounts, file your return and a filled out Schedule 11 so the CRA can update its records with your unused amounts available to carry forward to other years.

If you are transferring an amount to a designated individual, only transfer the amount this person can use. This way, you can carry forward as much as possible to use in a future year.

Once you have filled out Schedule 11, if you still have an unused amount available, you can now choose one of the following options:

Transfer the current year’s amount

You may transfer a maximum of $5,000 of the current year’s federal tuition amount, and where available, the applicable maximum for provincial and territorial tuition, education and textbook amounts, minus the amount you used to reduce your tax owing as calculated on Schedule 11.

You can transfer all or some of the remainder to:

  • your spouse or common-law partner (who would claim it in field 360 of their Schedule 2, depending on their province or territory of residence)
  • your parent or grandparent, or your spouse’s or common-law partner’s parent or grandparent (who would claim it in field 324 of their Schedule 1)

To transfer the amount, you must complete the transfer section of the certificate you received from your school.

Example

Tanya is a single parent. Her son, Philip goes to college and works part-time in the bookstore. He makes very little money.

Tanya may be eligible to claim the unused part of Philip’s eligible current year’s federal tuition amount and the unused provincial and territorial tuition, education, and textbook amounts that he does not need to reduce his federal income tax to zero. The maximum amount Philip can transfer is $5,000 minus the amount he claimed.

To calculate the amount of the transfer and to designate Tanya – the parent, as the person who can claim the transfer, Philip must complete Schedule 11 as well as the transfer section of the certificate he received from his school.

Philip must first claim the amount on his tax return on line 327 of his Schedule 11. Tanya claims the amount that Philip has transferred to her on line 324 of her Schedule 1.

Carry forward the amount

Your second choice is to carry forward the remaining current year’s unused federal tuition fees (that you did not transfer) to claim it in a future year, and your unused tuition, education, and textbook amounts from years prior to 2017, that you cannot use this year. You have to claim this amount in the first year that you have to pay income tax. Complete Schedule 11 to calculate the amount you have available to carry forward.

Notes

Even if you do not have to pay tax and you are carrying forward an amount, you should file your return and attach a completed Schedule 11 so the CRA can update their records with your unused amounts available for carry forward to other years.

If you carry forward an amount, you will not be able to transfer that amount to anyone in the future.

Depending on your province or territory of residence, you may also need to complete Schedule S11 to calculate your provincial or territorial transfer or carry forward amounts. Attach these schedules to your return.

Supporting documents

If you are the student – If you are filing electronically, keep all of your documents in case the CRA asks to see them later. If you are filing a paper return, attach your filled out Schedule 11 but do not send your other documents. Keep them in case the CRA asks to see them later.

If you are the person receiving the transfer – you do not submit Schedule 11, the receipts, or other forms. If you have claimed an amount transferred from a student on your return and are requested to provide supporting documentation, the student’s signature must be present on the reverse side of the forms. If you are filing electronically go to E-services for individuals, keep all of your documents.

The Canada Revenue Agency (CRA) maintains a list of recognized universities and higher educational institutions outside Canada (excluding the United States, the United Kingdom and all of the Commonwealth countries) and a list of universities outside Canada registered as qualified donees for the purposes of the tuition tax credit. Use these lists to confirm if an educational institution located outside Canada can issue official tax receipts.

Educational institutions outside Canada on these lists have been reviewed and approved by the CRA for the purposes of the tuition tax credit.

The United States, the United Kingdom, and the Commonwealth countries maintain their own lists of recognized universities and higher educational institutions. The links to these lists are available in the Information Sheet RC192, Information for Students – Educational Institutions Outside Canada.

Students can also direct enquiries regarding educational institutions and the tuition tax credit to the CRA’s general enquiries line at 1‑800‑959-8281.

For more information relating to recognized educational institutions and the tuition tax credit, see the Income Tax Folio S1-F2-C2, Tuition Tax Credit.

*** This information was taken from the Canada Revenue Agency Website.***