Eligible tuition fees
You will have received a tax certificate from your educational institution with the total eligible fees paid for the tax year.
Generally, a course qualifies for a tuition tax credit if it was taken at a post-secondary education institution or for individuals 16 years of age or older at the end of the year, it develops or improves skills in an occupation and the educational institution has been certified by Employment and Social Development Canada (ESDC). As well, you must have taken the course in 2018.
Fees paid by a student 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 improve their skills in, an occupation
If you have more than one tax certificate, you can claim all amounts that are more than $100.
You cannot claim the tuition amount on your tax certificate if any of the following applies to you:
- the fees were 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
- the fees were paid by a federal, provincial, or territorial job training program, where the amount is not included in your 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 your income
For more information, see Amounts which cannot be claimed as tuition fees.
Examination fees for licensing or certification
Examination fees paid to an educational institution, professional association, provincial ministry or other similar institution, to take an occupational, trade or professional examination that is required to obtain a professional status recognized by federal or provincial statute, or to be licensed or certified as a tradesperson, to allow you to practice the profession or trade in Canada, may be eligible for the tuition tax credit.
Ancillary fees or charges exceeding $250 and paid in respect of an occupational, trade, or professional examination are not eligible tuition fees unless they are required to be paid by all individuals taking the examination.
You should be provided with a receipt to substantiate your eligible exam fees. To view the information that should be contained in the receipt go to example of a receipt for licensing examination fee.
Completing your tax return
Enter the amount of your tuition in field 320 of Schedule 11.
Supporting documents – If you are filing electronically, keep all of your documents in case the CRA asks to see them later. If you are filing a paper return, attach your filled out Schedule 11, but do not send your other documents. Keep all your official receipts issued by an educational institution and any other forms in case the CRA asks to see them later. For more information, please consult E-services for individuals.
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