What if I went to university outside of Canada?

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?