Tuition Tax Credit
How the tuition credit works, what counts, and when to transfer or carry it forward.
The short version
- Eligible tuition over $100 per institution gives a federal non-refundable credit of 14% for 2026. $8,000 of tuition is worth $1,120 federally.
- Your school issues form T2202 (or TL11A for a university outside Canada). The amount on it is what you claim, on Schedule 11.
- Can't use it all? Transfer up to $5,000 (less what you used) to a spouse, parent or grandparent, or carry the rest forward indefinitely.
- Exam fees for professional certification and some ancillary fees count. Books, rent and student association fees generally don't.
- The federal education and textbook amounts ended in 2017. Unused amounts from before then can still be carried forward.
Tuition Tax Credit Canada
Students usually have the tuition credit and no income to use it on. That's fine: the credit doesn't expire. But it only stays in the bank if the student files a return every year, including the years with nothing but a summer job. Here's how to get every dollar of it, now or later.
What Counts as Tuition
| Usually eligible | Usually not eligible |
|---|---|
| Tuition at a university, college or certified institution for post-secondary or occupational skills courses | Books, supplies, computers |
| Ancillary fees required of all students (some limits) | Student association dues, health plan, transportation passes |
| Fees for exams to get a professional status or a trade licence (and some prerequisite study) | Rent, meals, parking |
| Application fees if you then enrolled; certificate and diploma fees | Fees paid by your employer (unless included in your income) |
| Foreign university fees, for courses of at least 3 consecutive weeks toward a degree | Total fees of $100 or less at one institution |
How the Credit Works
- The school sends form T2202 (by the end of February), showing eligible tuition and months of full-time or part-time study.
- You enter it on Schedule 11. First, you must use what you need to bring your own tax to zero.
- What's left can be transferred (up to $5,000 minus what you used) to a spouse, or to a parent or grandparent (yours or your spouse's).
- Anything still left is carried forward to future years, with no time limit, but only for the student's own use.
The carried-forward balance appears on the student's notice of assessment. Students who don't file lose track of it, and of the benefits that filing brings; see do I have to file taxes in Canada.
Transfer the tuition, or carry it forward?
Tell the assistant the tuition amount, the student's income and the parent's income and province. It works out whether transferring now or saving it for the student's first working year is worth more.
Transfer or Carry Forward?
Federally, the credit is worth 14% whoever uses it. So the question is usually the province: some provinces have no tuition credit for new tuition (Ontario and Saskatchewan, for example, ended theirs in 2017). In those provinces, the transfer to a parent gets the federal 14% and nothing more, the same as the student would later. The real win from transferring is time: the family gets the money now rather than in five years. If the student will graduate into a high-income job in a province that still has its own credit, saving it can be worth a bit more. See provincial taxes.
Other Student Tax Breaks
- Scholarships and bursaries are generally tax-free for full-time students; see the T4A slip.
- Student loan interest on government loans gives a credit; see student loan interest tax credit.
- International students claim tuition the same way, and should file every year; see taxes for international students.
- Moving to study full time can make moving costs deductible against scholarship income; see moving expenses.
- The Canada training credit refunds part of fees for workers aged 26 to 65 who have built up a balance; see refundable credits.
- Filing at all builds RRSP room from part-time work and starts the Canada Groceries and Essentials Benefit at 19.
Three Rules of Thumb
- File every year as a student, even with tiny income.
- Download every T2202 from the school portal; they don't always mail them.
- Check the carry-forward on each notice. Return Check flags unused tuition that a family member could have used.
Tuition Credit Questions
How much is the tuition tax credit worth in 2026?
The federal credit is 14% of eligible tuition, so $8,000 of tuition reduces federal tax by $1,120. Some provinces add their own credit.
Can I transfer my tuition to my parents?
Yes. After using what you need to reduce your own tax to zero, you can transfer up to $5,000 minus the amount you used to a spouse, parent or grandparent.
How long can I carry forward unused tuition?
Indefinitely, but only the student can use carried-forward amounts.
What is form T2202?
The Tuition and Enrolment Certificate your school issues, showing eligible tuition and months of enrolment. You use it to claim the credit.
Can I claim textbooks?
No. The federal education and textbook credits were eliminated in 2017.
Sources: CRA, Line 32300 Your tuition, education and textbook amounts; P105 Students and income tax. Checked October 2026. Provincial tuition credits are summarized; check your province's current forms.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.