Students

A qualifying student is an individual who:

• in the month is:
  • enrolled in a qualifying educational program at a designated educational institution (for example, a full-time student at a university) or
  • enrolled at a designated educational institution in a specified educational program that requires the student to spend at least 12 hours in the month on courses in the program (a part-time student)
• proves enrollment upon request (by providing a certificate issued by the institution)
• if enrolled in a program (other than a program at the post-secondary level) at a designated educational institution that is a Canadian university, college, or other post-secondary educational institution, or that is certified by the minister of Employment and Social Development Canada to be an educational institution providing certain courses, is at least 16 years of age before the end of the year and is enrolled in the program to obtain or improve their skills in an occupation
• if living in Canada throughout the year and near the border of the United States and commuting to a designated educational institution in the United States, is enrolled in a program that is at the post-secondary level

An individual is considered to be a full-time student if they regularly attend a college, university, or other educational institution in a program at a post-secondary school level (whether in Canada or not); and during a particular semester, they are taking at least 60% of the usual course load for the program in which they are enrolled.

A student is also considered a full-time student if they were enrolled in a qualifying educational program and one of the following situations apply:

• The student attended only part-time and is eligible for the disability tax credit for the year.
• The student attended only part-time because they had a mental or physical impairment certified in a letter by a medical doctor, nurse practitioner, optometrist, audiologist, occupational therapist, psychologist, physiotherapist, or speech-language pathologist, but the student is not eligible for the disability tax credit. The educational institution is certifying that the student, although enrolled on a part-time basis, is taking courses from a qualifying educational program.

For more information on student-related definitions, see P105 – Students and income tax 2021.

Tuition tax credit

Generally, a course taken in 2021 at an educational institution in Canada will qualify for a tuition tax credit if it was either:

• taken at a post-secondary educational institution
• for individuals, 16 years of age or older at the end of the year who are developing or improving skills in an occupation and the educational institution has been certified by the Minister of Employment and Social Development Canada

Fees paid by an individual to a post-secondary educational institution in Canada or by a deemed resident of Canada to a post-secondary educational institution outside Canada for courses that are not at the post-secondary school level are eligible for the tuition tax credit if the student meets both of the following conditions:

• is at least 16 years of age at the end of the year
• is enrolled in the educational institution to obtain skills for, or to improve their skills in an occupation

If the student has more than one tax certificate, they can claim all amounts that are more than $100.

Individuals cannot claim the tuition amount on their tax certificate if any of the following applies to them:

• the fees were paid or reimbursed by their employer, or an employer of one of their parents, where the amount is not included in their or their parent's income
• the fees were paid by a federal, provincial, or territorial job training program, where the amount is not included in the individual’s 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 the individual’s income

For more information, see Eligible tuition fees.

Canada training credit

The Canada training credit (CTC) is a refundable tax credit intended to help Canadians with the cost of training fees.

An individual can claim the CTC for eligible tuition and other fees paid for courses taken in 2021 if they meet all of these conditions:

• the individual files an Income Tax and Benefit Return for the year
• the individual was a resident in Canada throughout the year
• the individual was at least 26 years old and less than 66 years old at the end of the year
• the individual's latest notice of assessment or reassessment for 2020 shows a Canada training credit limit (CTCL) for 2021
• the individual paid their tuition or fees to an eligible educational institution in Canada or to certain institutions for an occupational, trade or professional examination
• the tuition and fees are eligible for the tuition tax credit

The amount an individual can claim for the CTC is an amount up to, but not exceeding, the lesser of:

• their CTCL for the year
• 50% of the eligible tuition and other fees paid to an educational institution in Canada for courses they took in 2021, or fees they paid to certain bodies for an occupational, trade or professional examination taken in 2021

Individuals can accumulate $250 towards their 2022 CTCL if they meet all of these conditions in 2021:

• they file an Income Tax and Benefit Return for the year
• they reside in Canada throughout the year
• they were at least 25 years old and less than 65 years old at the end of the year
• they have at least $10,100 of working income (including maternity and parental benefits)
• their net income is not greater than $151,978

What to consider when filing an income and benefits return for students

Information on T2202

The following information should be pre-filled on form T2202, Tuition and Enrolment Certificate:

• Name of program or course
• Student number
• Name and address of the student
• Name and address of the designated educational institution

Additionally, the following information should be included:

• Column 23 – the amount of eligible tuition fees that were paid
• Column 21 – the number of months the student attended the school part-time
• Column 22 – the number of months the student attended the school full-time

T2202, Tuition and Enrolment Certificate

In the following example, the student attended school part-time for 4 months and full-time for a total of 8 months. The total amount of tuition paid was $15,000.

As required, the student claimed the tuition paid for courses taken in the calendar year (from January to December), not the tuition paid for the academic year (September to the following April).

Example of a completed form T2202

Other tuition forms

To claim tuition fees paid to an educational institution outside Canada, the student will need one of the following forms:

• TL11A, Tuition and Enrolment Certificate – University Outside Canada
• TL11C, Tuition and Enrolment Certificate – Commuter to the United States
• TL11D, Tuition Fees Certificate – Educational Institutions Outside Canada for a Deemed Resident of Canada

The student needs to ask their educational institution to complete and give them the applicable form.

Before 2019, a student needing to claim tuition fees paid to a flying school or club in Canada, required a completed form TL11B, Tuition and Enrolment Certificate - Flying School or Club, provided by the student’s school or club.

For 2019 and later years, flying schools and clubs will now report information on the new T2202, Tuition and Enrolment Certificate, previously reported on form TL11B.

Unused federal and provincial tuition and education amounts from the previous year

The student’s unused federal and provincial tuition and education amounts can be found on their notice of assessment from the prior year. They can also obtain this information by accessing their My Account.

As a volunteer, you may contact the CVITP dedicated helpline to get this information if the student is present, or you may access it by using Auto-fill my return (AFR). Volunteers should never access anyone’s My Account. For more information on how to use the AFR service, see Auto-fill my return.

If you cannot obtain a student’s unused federal and provincial tuition and education amounts, you can still file their tax return, leaving this field blank. The Canada Revenue Agency (CRA) has previous tuition and education amounts on file, and can access this information if required.

Tuition transfer

Students can transfer their unused tuition fees in any given year to one designated individual, such as their spouse or common-law partner, their parent or grandparent, or their spouse’s or common-law partner’s parent or grandparent. To designate the transfer, students must complete the back of Certificate 2 of the T2202.

The transfer must occur in the year that the tuition fees were paid. Students cannot transfer unused amounts from prior years.

The maximum federal amount they can transfer is $5,000 less the amount needed to reduce their own tax owing as calculated on Schedule 11, regardless of who paid the tuition.

This form does not need to be sent in separately if you are filing electronically. It should be kept by the student, along with all other receipts and tax documents, for at least 6 years after filing as the CRA may request a review. If you are filing a paper return, attach the filled out Schedule 11.

An individual cannot transfer to their parent or grandparent, or to their spouse’s or common-law partner’s parent or grandparent, if their spouse or common-law partner claims any of the following amounts on their income tax return: 

• spouse or common-law partner amounts (line 30300)
• amounts transferred from spouse or common-law partner (line 32600)

Scholarships, fellowships, bursaries, and study grants (awards)

Another common slip you may see when preparing returns for students is the T4A.

Students who receive scholarships and bursaries (as well as fellowships, study grants, and artists’ project grants and awards) will have these amounts reported on a T4A slip. Generally, the income they received will be reported in box 105.

In this example, the student received $10,000.

For students with full-time enrolment, post-secondary school scholarships, fellowships, and bursaries are not taxable if they received them in 2021 for their enrolment in an educational program of which they were considered a full-time qualifying student in 2020, 2021, or 2022.

 If a student has received a scholarship, fellowship, or bursary related to a part-time program for which they are a part-time qualifying student for 2020, 2021, or 2022, the scholarship exemption is equal to the tuition paid plus the costs of program-related materials.

If the student is not a qualifying student and has received an award that is not an artists’ project grant, they can reduce the amount they received by the $500 basic scholarship exemption and put the remaining balance on line 13010 of their tax return. The exemption is limited to the lesser of $500 or the amount they actually received.

See the examples provided in the Screen-by-screen section under Scholarship and bursary income.

Educational assistance payments (EAP)

An educational assistance payment (EAP) is the amount paid to a beneficiary (student) from a Registered Education Savings Plan (RESP) to help finance the cost of post-secondary education.

The promoter (a person or organization) reports EAPs in box 040 or 042 on a T4A slip and sends a copy to the student. The student includes EAPs as income on their income tax and benefit return for the year they receive them.

Interest paid on student loans

Interest paid by the student or a related person on qualifying student loans can be claimed by students as a non-refundable tax credit.

Amounts that are paid and not previously claimed can be carried forward for 5 years; however, the student cannot transfer this amount to another person.

The student must keep records of the unclaimed amounts that are eligible to be carried forward.

If required, the student can obtain an official tax receipt from the National Student Loans Service Centre with the amount of interest they have paid. They can be reached at 1-888-815-4514.

International students – Residency status

For income tax purposes, international students studying in Canada are considered to have one of the following residency statuses:

• resident (includes students who reside in Canada only part of the year)
• non-resident
• deemed resident
• deemed non-resident

Residency status is based on the residential ties the student has with Canada.

For international students who require more information on residency status definitions, please refer to Newcomers.

Slips included:

• T2202 – Tuition and Enrolment Certificate with the designation for transfer section completed – University Program
• T4A – Statement of Pension, Retirement, Annuity, and Other Income (University of Canada Scholarship)
• T4 – Statement of Remuneration Paid (University Bookstore)
• T4 – Statement of Remuneration Paid (Local City Recreation)

Note: Elise does not have a Canada training credit limit, nor does she have any unused tuition amounts from prior years on her 2020 notice of assessment (NOA).

Situation 1: Transferring tuition fees to a parent

Elise is pursuing a degree at the University of Canada and received a T2202 from the school. She did not receive any scholarships. Elise did not have a job and wants to transfer the maximum allowable amount of her tuition fees to her father. She signed the designation at the bottom of the T2202 for the transfer.

Slip required:

• T2202, Tuition and Enrolment Certificate with the designation for transfer section completed – University Program

Points to remember:

• Claim the tuition fees to transfer or carry forward these credits. Note that a maximum of $5,000 of the federal current year tuition amounts can be transferred from a student, minus any amount the student must use, even if there is still an unclaimed portion
  • Select Transfer to parent not processed in the Treatment of current year unused tuition amount - federal field
• The maximum allowable amount to be transferred provincially differs from province to province

Situation 2:  Student with a scholarship, transferring tuition fees to a parent

Elise achieved high grades in the previous school year. As a result, the University of Canada has awarded her a $6,000 scholarship and issued her a T4A slip. She has also started a part-time job on campus, working for the university’s bookstore, and was issued a T4 slip (University Bookstore). Elise is willing to transfer any unused tuition amounts to her father.

Slips required:

• T2202 – Tuition and Enrolment Certificate with the designation for transfer section completed – University Program
• T4A – Statement of Pension, Retirement, Annuity, and Other Income (University of Canada Scholarship)
• T4 – Statement of Remuneration Paid (University Bookstore)

Points to remember:

• Although Elise is a full-time student, and as such, her scholarship is not taxable, the income still needs to be reported in the UFile software
• To enter the scholarship income, you will need to click the Interview setup in the left side menu, click Pension income, other income and split pension income, COVID-19 benefits in the Pension section, then click Next. Click the +  sign next to T4A – Pension, retirement, annuity, and other income (COVID-19 benefits)
• Under Other information (COVID-19 benefits), select [105] Scholarships, bursaries, fellowship from the drop-down menu and enter the amount of $6,000

• Claim the tuition fees to transfer or carry forward these credits. Note that the maximum tuition amount that can be transferred from a student is $5,000 (federally), minus any amount the student must use, even if there is still an unclaimed portion
• Select Transfer to parent not processed in the Treatment of current year unused tuition amount - federal field

Information slips for Elise:

T2202 – Tuition and Enrolment Certificate with the designation for transfer section completed – University Program

Slip 2

T4A – Statement of Pension, Retirement, Annuity, and Other Income (University of Canada Scholarship)

T4 – Statement of Remuneration Paid (University Bookstore)

Situation 1: Transferring tuition fees to a parent

Schedule 11, Federal Tuition, Education, and Textbook Amounts

Situation 1

Situation 2: Student with a scholarship, transferring tuition fees to a parent

Schedule 11, Federal Tuition, Education, and Textbook Amounts

Situation 2

Slips required:

• T4A – Statement of Pension, Retirement, Annuity, and Other Income (University of Canada Scholarship)
• T2202 – Tuition and Enrolment Certificate with the designation for transfer section completed – University Program
• T4 – Statement of Remuneration Paid (Foodock Co.)

Note: Antoine has accumulated $250 towards his 2021 Canada training credit limit (CTCL) and does not have any unused tuition amounts from prior years on his 2020 notice of assessment (NOA). He also wishes to claim $300 on program-related material he paid for during his part-time degree.

Antoine is working and pursuing a part-time degree at the University of Canada and received a T2202 from the school. He received a scholarship from the University of Canada. Antoine is working full time and does not wish to transfer his tuition fees.

Points to remember:

• Claim the tuition amounts to determine how much of the credit Antoine needs to use for the current year and how much he is able to carry forward to a future year
•  Remember to enter the program related material of $300:
  • Select Tuition, education, student loans from the left side menu and click the + sign next to Part-time program details if you received scholarship, fellowship, and bursary income to be included at line 13010
  • Enter the Name of the part-time education program
  • Add the amount paid for tuition shown on the T2202 and the cost of materials. Enter the result in Tuition fees and costs of part-time education program-related material paid for current year
• To claim the scholarship income, you will need to click the Interview setup in the left side menu, click Pension income, other income and split pension income, COVID-19 benefits in the Pension section, then click Next. Click the + sign next to T4A – Pension, retirement, annuity, and other income (COVID-19 benefits)
• Under OTHER INFORMATION (COVID-19 benefits), select [105] Part-time program scholarships from the drop-down menu and enter the amount of $3,000

Information slips for Antoine:

T4A – Statement of Pension, Retirement, Annuity, and Other Income ( University of Canada Scholarship)

T2202-Tuition and Enrolment Certificate – University Program

T4 – Statement of Remuneration Paid (Foodock Co.)

Schedule 11, Federal Tuition, Education, and Textbook Amounts