Amounts which cannot be claimed as tuition fees

You cannot claim the following tuition fees:

  • fees paid or reimbursed by your employer, or an employer of one of your parents, where the amount is not included in your or your parent's income
  • fees paid by federal, provincial, or territorial job training program, where the amount is not included in your income
  • fees paid (or eligible to be paid) under a federal program to help athletes, where the payment or reimbursement has not been included in your income

You cannot claim the following as tuition fees:

  • extracurricular student social activities
  • medical expenses
  • transportation and parking
  • board and lodging
  • goods of enduring value that are to be retained by students (such as a microscope, uniform, gown, or computer)
  • initiation fees or entrance fees to professional organizations including examination fees or other fees (such as evaluation fees) that are not integral to a program of study at an eligible educational institution
  • administrative penalties incurred when a student withdraws from a program or an institution
  • the cost of books (other than books, compact disks or similar material included in the cost of a correspondence course when the student is enrolled in such a course given by an eligible educational institution in Canada)
  • courses taken for purposes of academic upgrading to allow entry into a university or college program. These courses would usually not qualify for the tuition tax credit as they are not considered to be at the post secondary school level
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