Student

• Click the + sign next to Interest paid on your student loans (line 31900) or Interest on student loans paid by the dependant (line 31900).

Interest paid on student loans

Text version for the above image

UFile screen

Under Interview tab

Family Head sub-tab

F31900 – Student loans topic

Interest paid on student loans page

• Enter only the interest paid during the year in the Current year section.
• Enter the unused federal interest for the preceding 5 years into the applicable fields in the Unused student loan interest section.

• Enter the unused provincial interest in the Quebec – unused student loan interest section.

  UFile tip

  The software may reduce the claim for interest paid on student loans since the amount entered may not be needed in its entirety to minimize the taxes. It is important to let the student know the unused amount that may be carried forward.
• Click Next.

• Click the + sign next to T2202 Tuition and enrolment certificate* (TL11A/TL11C/TL11D) (line 32300) or T2202 Tuition and enrolment certificate (TL11A/TL11C/TL11D) (line 32300) for the dependant.

Tuition

Text version for the above image

UFile screen

Under Interview tab

Family Head sub-tab

T2202 – Tuition topic

Tuition, education and textbook amounts (T2202,TL11A,TL11C/TL11D) page

• Current year tuition amount
  • Select the amount from the RL-8 box A - Amount for post-secondary studies that corresponds to box A of the RL-8 slip. UFile will automatically allocate the tax credit to the parent if the parent's tax return is processed at the same time.
  • Enter the information from form T2202 or the official tax receipt into the corresponding fields.
  • Enter the name of the program or course into the description field to the left of box 26, and the tuition amount into the field to the right.
• Unused tuition and education amounts from prior years
  • Enter any unused amounts from prior years found in the most recent notice of assessment or notice of reassessment.
• Scroll down to the Transfer of current year unused amounts section to transfer tuition fees.

Transfer of tuition amounts

Text version for the above image

UFile screen

Under Interview tab

Family Head sub-tab

T2202 – Tuition topic is highlighted

Treatment of current year unused tuition amount – federal is highlighted and Let MaxBack decide is selected

Treatment of unused Quebec tax credit for tuition or examination fees is highlighted

Treatment of Quebec amount for post-secondary studies is highlighted

If you selected Transfer, enter the amount to transfer here. Note that the program will automatically limit the transfer to the amount available. is highlighted

In the Transfer of current year unused amounts section, indicate if the individual will carry forward or transfer their unused amounts.

Note that there are questions for the federal tax return and questions for the Quebec income tax return.

• For the federal tax return:
  • Choose an option from the drop-down menu. If you selected the Let MaxBack decide option, leave the field Portion of unused amount to transfer federally (max. $5,000) blank.
• For the Quebec income tax return:
  • First, for the Quebec Schedule T section, choose an option from the drop-down menu for the Treatment of unused Quebec tax credit for tuition or examination fees field.
  • For the amount for post-secondary studies in the case of a child 18 or over, indicate to whom the amount is transferred and specify the amount transferred in the Quebec Schedule S section.
  • Note that if you process the income tax returns for the student and the receiving parent simultaneously, UFile will automatically transfer the designated amounts. However, if you are only completing the student’s income tax return, you must provide the first name and last name of the parent, the relationship to the student and the amount to be transferred.

  UFile tip

  If the individual does not specify how they wish to use their unused tuition amounts, choose Let MaxBack decide.

  Let MaxBack decide provides the best overall calculation for all family members, when applicable. However, this could result in the student keeping all their own amounts, with no tuition being transferred.

• Scroll down to enter the solidarity tax credit and bursaries.

Solidarity tax credit and bursaries

Text version for the above image

UFile screen

Under Interview tab

Family Head sub-tab

T2202 – Tuition topic

Solidarity tax credit received in 2023 (Schedule S L.10) is highlighted

Drop-down menu Last year/Next year – the person attended a full time/part time post-secondary institution is highlighted and includes these options:

Last year – post-secondary studies

Last year – Not post-secondary studies

Next year – post secondary studies

• Complete the Solidarity tax credit section.
• If the student did not receive a bursary (T4A box 105 and RL-1 box O code RB), click Next.

If the student received a bursary (T4A box 105 and RL-1 box O code RB), choose from the following:

• Full-time students in the current year
• Part-time students in the current year
• Full-time or part-time students last year or next year

• Click the + sign next to Tuition amount transferred from a child whose return is not processed with yours (line 32400).

Transfer of the credit to a parent (when the student's tax returns are not processed at the same time)

Text version for the above image

UFile screen

Under Interview tab

Family Head sub-tab

F32400 – Tuition from child topic is highlighted

Tuition, education and textbook amounts from a child page

Amount being transferred federally (maximum $5,000) is highlighted

Child's last name is highlighted

Child's first name is highlighted

Child's social insurance number is highlighted

Child's date of birth is highlighted

Child's relationship to you is highlighted

Quebec Schedule A section is highlighted

Next button is highlighted

• Complete the fields pertaining to the federal and provincial tax returns. It is normal that the amounts the child can transfer in the federal and provincial tax returns are different.

• Click Next.

  UFile tip

  For the Quebec income tax return, enter the amount transferred by a child 18 or over enrolled in post-secondary studies (line 20 of the child's Schedule S) or the tuition or examination fees tax credit transferred by a child (line 68 of the child's Schedule T). If both amounts are transferred, you have to create a file for the dependant instead of using this page. After creating the dependant's file, follow the instructions for T2202 and RL-8 slips, Tuition and post-secondary education amounts in the dependant's profile.

• Click the + sign next to Canada training credit (CTC).

Canada training credit (CTC)

Text version for the above image

UFile screen

Under the Interview tab

Family Head sub-tab

Canada training credit topic is highlighted

Canada training credit (CTC) page

Canada training credit (CTC) section is highlighted

Canada training credit limit (CTCL) for 2022

Do you want to claim the Canada training credit in the current year?

Yes is selected

Enter the Canada training credit you are claiming. Leave blank if you want to claim the maximum amount

Next button is highlighted

• Enter the Canada training credit limit (CTCL) amount from the individual's most recent notice of assessment or notice of reassessment for the previous year.
• Answer Yes or No to the following question. If you answered Yes, a new field appears asking you to enter the requested amount
• If applicable, enter an amount into the Enter the Canada training credit you are claiming. Leave blank if you want to claim the maximum amount field.
• Click Next.