Eligible tuition fees

Generally, a course taken in 2024 at an educational institution in Canada will qualify for a tuition tax credit if it was either:

• taken at a post-secondary educational institution
• for individuals 16 years of age or older at the end of the year who are developing or improving 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 (that provides courses at a post-secondary level) or, fees paid by a deemed resident of Canada, to a post-secondary educational institution outside Canada (that provides courses at a post-secondary level), for courses that are not at the post-secondary school level are eligible for the tuition tax credit if 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

If an individual is a qualifying student who receives a scholarship for an occupational skills course, the individual may be eligible to claim a scholarship exemption.

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.

Report the total eligible tuition fees paid to Canadian educational institutions on line 2 and total eligible tuition fees paid to foreign educational institutions on line 8 of Schedule 11.

Eligible tuition fees include the following amounts:

• admission fees
• charges for use of library or laboratory facilities
• exemption fees
• examination fees (including re reading charges) that are integral to a program of study
• application fees (but only if the student subsequently enrolls in the institution)
• confirmation fees
• charges for a certificate, diploma or degree
• membership or seminar fees that are specifically related to an academic program and its administration
• mandatory computer service fees
• academic 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 the student 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.

Forms and publications

• Federal income tax and benefit information
• Guide P105, Students and Income Tax
• Income Tax Folio S1-F2-C2, Tuition Tax Credit

Related topics

• Students
• Transfer or carry forward amount