Eligible tuition fees
Generally, a course taken in 2019 at an institution in Canada will qualify for a tuition tax credit if it was either:
- taken at a post-secondary education institution
- for individuals 16 years of age or older at the end of the year, develops or improves skills in an occupation and the educational institution has been certified by the Minister of Employment and Social Development Canada
Fees paid by an individual to a post-secondary educational institution in Canada or fees paid 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 both of the following conditions are met:
- the individual is 16 years of age or older before the end of the year
- the individual is enrolled in the educational institution to obtain skills for, or improve their skills in, an occupation
The official tax receipt or form you received from your educational institution will indicate the amount of eligible tuition fees that you paid for that calendar year. To qualify, the fees you paid to attend each educational institution must be more than $100. For example, if you attended two educational institutions in the year, the amount on each of your tax certificates must be 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.
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 them in case the CRA asks to see them later.
For more information, please consult E-services for individuals.
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