If you attended multiple educational institutions at the same time, you can claim the full tuition that you paid as long as the tuition fee is more than $100 for each educational institution you attended. You can claim either the full-time or the part-time education amount for each month. You cannot claim both amounts for the same month. For example, if you attended two universities and took full-time courses at both for the period of January – April, you can only claim four full time months even though you have “4” shown in Box C on each of your T2202A: Tuition, Education and Textbook Amounts Certificate, or Box A of your RL-8 slips (if you are a resident of Québec).
Where can I learn more?
- P105 - Students and Income Tax (CRA website)
- Line 323 – Education amount (CRA website)
- Income Tax Folio: S1-F2-C1, Education and Textbook Tax Credits (CRA website)
- 398 – Tax Credit for Tuition or Examination Fees (Revenu Québec)