Filing Your Return -> Students -> Tax credits for tuition, education and textbooks

Line 32300 Tuition, Education and Textbook Tax Credits

Note: Before tax year 2019, line 32300 was line 323.

Income Tax Act s. 118.5, 118.6

The tax credits for tuition, education and textbook amounts are non-refundable tax credits. The Federal education and textbook tax credits are eliminated for taxation years after 2016 . There is a Federal tax credit as well as a provincial or territorial tax credit for tuition, education and textbook amounts. For this reason, to claim these amounts, or to transfer them to another person, you must complete both the Federal Schedule 11 of your tax return, and the provincial S(11) schedule.

See our tables of non-refundable personal tax credits for amounts of education tax credits still available for each province/territory.

Education Tax Credits Retained:

- The Manitoba 2017 Budget announced that the Manitoba Education Tax Credit will not be eliminated.

- New Brunswick's 2019 Budget reinstated the tuition tax credit, and allows 2017 and 2018 tuition tax credits to be claimed on the 2019 tax return.

- Newfoundland & Labrador appears to be keeping the education tax credit.

- The Northwest Territories 2017 Budget resulted in Bill 17, which retains the education tax credit.

- Nova Scotia tabled Bill 39 so that the education tax credit is retained.

- Nunavut tabled Bill 36 so that the education and textbook tax credits are retained.

- The Prince Edward Island 2017 Budget announced that the PE Education Tax Credit would be preserved for 2017 and subsequent taxation years.

Education Tax Credits Eliminated, and some Tuition Tax Credits:

- Alberta's 2019 Budget eliminates the education and tuition tax credits for 2020 and later taxation years. Credits earned prior to 2020 can still be claimed. Previously, Alberta's Bill 15, Tax Statutes Amendment Act, 2017 made technical changes so that the education tax credit and carry-forward did not rely on the existence of the federal education tax credit and carry-forward.

- BC's 2018 Budget eliminated the education tax credit for 2019 and later taxation years.

- New Brunswick passed legislation to eliminate both the tuition and education tax credits effective for the 2017 and subsequent taxation years. However, the 2019 budget (see above) reinstated the tuition tax credit.

- The Ontario 2016 Budget announced that the ON tuition and education tax credits would be discontinued. The tuition tax credit can be claimed for eligible tuition fees paid up to September 4, 2017. Education tax credit can be claimed for months of study before September 2017. If you moved to Ontario after December 31, 2017, you cannot claim any unused tuition and education credits from another province or territory.

- The Saskatchewan 2017 Budget announced the elimination of the tuition and education tax credits effective July 1, 2017. This means that tuition fees paid in January to June 2017 can be claimed, and education amounts of $120 per month for part-time and $400 per month for full-time can be claimed for the months of January to June 2017.

- Yukon tabled Bill 10 to eliminate the education tax credit for the 2017 and later taxation years.

Tuition Tax Credit

The tuition tax credit is available Federally and in all provinces/territories except for New Brunswick (as of 2017+), Ontario (2018+), Saskatchewan (2018+) and Alberta (2020+, as per the 2019 Budget).

Quebec uses Schedule T for tuition or examination fees being claimed or carried forward. The Federal and provincial (except Quebec) forms are available on the Canada Revenue Agency (CRA) website. See Quebec Personal Tax Credits for more information on the Quebec tuition and examination fees tax credit.

In general the following qualify for the tuition tax credit:

Tuition fees, if they total more than $100, for courses at a post-secondary school level paid to a university, college, or other educational institution in Canada For courses taken after 2016, tuition fees, if they total more than $100, for courses not at a post-secondary school level, paid to a university, college, or other educational institution in Canada, for occupational skills courses taken for the purpose of providing the individual with skills (or improving the individual's skills) in an occupation, if the individual has attained the age of 16 before the end of the taxation year. Tuition fees, if they total more than $100, for courses to provide a student who is at least 16 years old at the end of the taxation year with skills for (or improve the student's skills in) an occupation, paid to an educational institution in Canada certified by the Minister of Human Resources Development (see Master List of Designated Educational Institutions on Canada.ca website) Tuition fees for a student in full-time attendance at a university outside Canada for a course, of at least 13 consecutive weeks in duration, leading to a degree Tuition fees, if they total more than $100, for courses at a post-secondary school level paid to a university, college or other educational institution in the United States to which a student living near the Canada-United States border commutes. Some specific ancillary fees and charges, but with many exclusions - see our pdf on this from s. 118.5(3) of the Income Tax Act.