Students

Before you start

Tuition, education, and textbook amounts are non-refundable tax credits that students may claim on their Canadian income tax and benefit return to reduce the tax they might have to pay.

The federal education and textbook amounts were eliminated January 1, 2017; however, 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.

Starting in tax year 2020, a new refundable tax credit, called the Canada training credit (CTC), is available for eligible tuition and other fees paid for courses taken in 2020 and subsequent tax years.

Beginning with the 2019 tax year, an eligible individual can accumulate $250 each year toward their Canada training credit limit (CTCL), up to a maximum of $5,000 in a lifetime.

To claim eligible tuition fees paid to an educational institution, the student needs to provide an official tax receipt or form T2202, Tuition and Enrolment Certificate (titled T2202A prior to 2019), which will have been issued to them by their educational institution. If the student does not have the form, it can be obtained directly from their school, either in-person or online.

Note

Typically, students can access their T2202 directly from their online student account.

The T2202 certificate will reflect the tuition paid for courses taken in the calendar year (from January to December) as opposed to tuition paid for the academic year (September to the following April).

Individuals are only eligible to claim a maximum of 12 months of the education and textbook amount in a calendar year, even if the form T2202 they receive indicates more than 12 months.

For more information, see P105 – Students and income tax 2020.

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