Recognized educational institutions outside Canada

For the purposes of the tuition tax credit, the Canada Revenue Agency (CRA) maintains a list of:

• Recognized universities and educational institutions outside Canada (excluding the United States, the United Kingdom, and all of the Commonwealth countries)
• Universities outside Canada registered as qualified donees

Use these lists to confirm if an educational institution located outside Canada can issue official tax receipts.

The educational institutions outside Canada on these lists have been reviewed and approved by the CRA for the purposes of the tuition tax credit. These lists are not all-inclusive and may be subject to change.

The United States, the United Kingdom, and the Commonwealth countries maintain their own lists of recognized universities and higher educational institutions.

If you are a student enrolling at a recognized foreign university, college, or other post-secondary educational institution outside Canada, and file a Canadian Income Tax and Benefit Return, you should ask your educational institution to complete the form applicable to your situation.

In order to support your eligibility for Canadian tax credits for qualifying education, you must have a one of the following forms filled in and certified:

• 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

To better understand your obligations, review the Information for students (educational institutions outside Canada).

Students can also direct enquiries regarding educational institutions and the tuition tax credit to the CRA’s general enquiries line at 1-800-959-8281.

Staff members (of a recognized foreign university, college, or other post-secondary educational institution outside Canada) responsible for completing the certificate that confirms qualifying tuition costs for students can review the Information for educational institutions (outside Canada) for more detailed instructions.

Related information

• P105 Students and Income Tax
• Income Tax Folio S1-F2-C2, Tuition Tax Credit