If you went to university outside of Canada you may be able to claim for the Canadian Tuition, Education, and Textbook Amounts tax credit. You may be eligible for this non-refundable tax credit for tuition fees paid in the year if either of the following applies:
- You were in full-time attendance (3 consecutive weeks for each course within a program taken in 2011 and subsequent tax years) at the university in a course leading to a at least a bachelor degree or equivalent level and the tuition fees must consist of eligible fees and must have been paid; or
- You were enrolled at a university, college, or other educational institution in the United States and you:
- Resided throughout the year in Canada near the boundary between Canada and the United States;
- Commuted to the educational institution in the United States; and
- Paid more than $100 in tuition fees to the educational institution for the year.
The university outside of Canada should issue the applicable certificate to you:
- TL11A: Tuition, Education, and Textbook Amounts Certificate – University Outside of Canada for tuition paid to the educational institution.
- TL11C: Tuition, Education, and Textbook Amounts Certificate – Commuter to the United States if the student commuted to the educational institution in United States.
- TL11D: Tuition Fees Certificate – Educational Institutions Outside Canada for a Deemed Resident of Canada if the student is a deemed resident of Canada.
Information on these certificates can help you calculate your tuition tax credit on Schedule 11: Tuition, Education, and Textbook Amounts, or Schedule T: Tax Credit for Tuition or Examination Fees (Claiming or Transferring the Credit) if you are a resident of Québec. If you do not use the full tuition tax credit to reduce your income tax payable, we recommend carrying forward the unused credits for use in a future year or transferring them to a designated individual (spouse/common-law partner, parent, or grandparent). In all cases, keep the certificates and receipts issued to you in case Canada Revenue Agency (CRA) asks to see them at a later date.
Note: You cannot transfer tuition credits carried forward from a previous year, they must be current year credits only for transfer.
Where can I learn more?
- S1-F2-C2: Tuition Tax Credit (CRA website)
- RC192: Information for Students – Educational Institutions outside Canada (CRA website)
- TL11A: Tuition, Education, and Textbook Amounts Certificate – University Outside Canada (CRA website)
- TL11C: Tuition, Education, and Textbook Amounts Certificate – Commuter to the United States (CRA website)
- TL11D: Tuition Fees Certificate – Educational Institutions Outside Canada for a Deemed Resident of Canada (CRA website)