ARCHIVED – Education Tax Measures – Study Abroad

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1. What will change with respect to the tuition, education and textbook amounts for courses at universities outside Canada?
2. How will I claim the tuition, education and textbook amounts for a course that now qualifies?
3. What will change with respect to Registered Education Savings Plans (RESPs) for courses at universities outside Canada?
4. I am enrolled in full-time attendance at an educational institution outside Canada. As these changes apply only to universities, do I qualify under the new rules?
5. Where can I get more information about these changes?

1. What will change with respect to the tuition, education and textbook amounts for courses at universities outside Canada?

For 2011 and subsequent years, the budget proposes to reduce the minimum duration of a course taken by a student in full-time attendance at a university outside of Canada from 13 weeks to 3 weeks for the purposes of these amounts.

2. How will I claim the tuition, education and textbook amounts for a course that now qualifies?

For you to claim these amounts for a course that now qualifies, the university has to complete and give to you Form TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside Canada. Follow the instructions on the form.

3. What will change with respect to Registered Education Savings Plans (RESPs) for courses at universities outside Canada?

For Education Assistance Payments (EAPs) from an RESP made after 2010, the budget proposes that the 13-consecutive-week requirement for EAP purposes be reduced to three consecutive weeks when the student is enrolled at a university outside Canada in a course on a full-time basis. The 13-consecutive-week requirement remains unchanged for students enrolled in a course at a university outside Canada on a part-time basis or enrolled in a course at other educational institutions outside Canada.

4. I am enrolled in full-time attendance at an educational institution outside Canada. As these changes apply only to universities, do I qualify under the new rules?

The CRA will accept that an educational institution is a "university outside Canada" for the purposes of these new rules if it meets all of the following conditions:

• it has the authority to confer academic degrees of at least the baccalaureate level (Bachelor's degree or equivalent) according to the education standards of the country in which it is located;
• it has an academic entrance requirement of at least secondary school matriculation standing; and
• it is organized for teaching, study and research in the higher branches of learning.

For more details please see our publication RC192, Information for Students – Educational Institutions Outside Canada.

5. Where can I get more information about these changes?

The CRA is committed to providing taxpayers with up-to-date information. The CRA encourages taxpayers to check its Web pages often. All new forms, policies, and guidelines will be posted as they become available.

In the meantime, please consult the Department of Finance Canada's Budget 2011 documents for details.

Date modified:

2015-07-15