Education deductions and credits

Deductions, credits and expenses related to education

• Line 21900 – Moving expenses
  Find out if you can claim a deduction for moving expenses paid to study in a post-secondary program and how to calculate and claim them.
• Line 25600 – Additional deductions: Adult basic education tuition assistance
  Find out if you can claim a deduction for your adult basic education, whether primary or secondary level education, or certain other forms of training.
• Line 31900 – Interest paid on your student loans
  Find out if you can claim the interest paid on your student loans for post-secondary education and how to claim it.
• Line 32300 – Your tuition, education and textbook amounts
  Find out about eligible fees, education and textbook amounts, and how to claim and carry forward these amounts.
• Line 32400 – Tuition amount transferred from a child or grandchild
  Find out if a child can transfer to you all or part of their unused tuition, education and textbook amounts.
• Line 32600 – Amounts transferred from your spouse or common-law partner
  Find out if you can transfer any credits from your spouse or common-law partner, and how to calculate and claim them.
• Line 45350 – Canada training credit (CTC)
  Find out if you can claim eligible tuition and other fees paid to an eligible education institution or fees paid for examination.
• All deductions, credits and expenses
  Find a list of all deductions, credits and expenses you may be able to claim on your income tax and benefit return.