Line 25600 – Additional deductions:
Adult basic education tuition assistance
Note: Line 25600 was line 256 before tax year 2019.
Adult basic education (ABE) is primary or secondary level education, or certain other forms of training.
If you reported income assistance to cover all or part of the tuition fees for your ABE, you can claim a deduction for the following:
- the amount shown in box 21 of your T4E slip
- the amount shown in box 196 of your T4A slip that is more than the scholarship exemption you can claim for this tuition assistance (for more information about scholarship exemption, see Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance)
If you received taxable tuition assistance for post-secondary level courses or courses that provide or improve skills in an occupation and the educational institution has been certified by Employment and Social Development Canada as reported in box 20 of the T4E slip or box 105 of the T4A slip, these amounts cannot be claimed on line 25600 of your return. Instead, you may be eligible for the tuition amount. See line 32300.
Completing your tax return
Claim on line 25600 of your return the amount of qualifying assistance shown in box 21 of your T4E slip and the amount shown in box 196 of your T4A slip that is more than the scholarship exemption that you can claim for this tuition assistance.
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