Eligible tuition fees

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

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.

Licensing examination fees

Examination fees paid to an educational institution, professional association, provincialministry or other similar institution, to take an occupational, trade or 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. 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.

Don't forget to put in your education and textbook amounts too.

Supporting documents – If you are filing a paper return, attach a completed Schedule 11. Keep all your tax certificates or other forms in case we ask to see them. If you are filing electronically, keep all of your documents in case we ask to see them. For more information, please consult E-services for individuals.

Forms and publications

• General Income Tax and Benefit Guide
• Guide P105, Students and Income Tax
• Folio S1-F2-C2, Tuition Tax Credit

Related topics

• Students
• Transferring and carrying forward amounts

Date modified:

2016-03-21