How to Fill Out Schedule 11: Tuition Amounts for

What Is Schedule 11?

Quick tip: download the official T2202 first, then fill it while following this guide: Download T2202 form (official CRA).

Schedule 11 — Federal Tuition, Education, and Textbook Amounts is a form that students attach to their T1 income tax return to claim the tuition tax credit. If you paid tuition to a qualifying Canadian educational institution (or certain foreign institutions), this form lets you reduce your taxes.

The tuition tax credit is a non-refundable credit, meaning it can reduce your tax to zero but won't generate a refund on its own. However, if your tuition exceeds what you can use in the current year, you can carry it forward to future years or transfer a portion to a parent, grandparent, or spouse.

Why This Matters for Newcomers

Many newcomers to Canada come as international students or enrol in Canadian educational programs after arriving. Whether you are attending a university, college, language school, or professional certification program, your tuition may qualify for this credit. Some key facts:

• There is no maximum on how much tuition you can claim
• You can carry forward unused amounts indefinitely
• International students studying in Canada on a study permit CAN claim the tuition tax credit
• English as a Second Language (ESL) or French as a Second Language (FSL) courses may qualify if taken at a qualifying institution

What Qualifies as Tuition?

Qualifying Institutions

Your tuition must be paid to one of the following:

• A Canadian university, college, or other post-secondary institution certified by Employment and Social Development Canada (ESDC)
• A Canadian institution certified by the province or territory to provide courses that develop or improve skills in an occupation
• A university outside Canada (if you attended full-time for at least 3 consecutive weeks)

Qualifying Fees

You can claim:

• Tuition fees — the main course charges
• Mandatory ancillary fees — required by the institution (like library fees, lab fees, student activity fees)
• Examination fees — fees to professional bodies for certification exams (e.g., CPA, engineering licensing)

You cannot claim:

• Textbooks and supplies (the federal textbook credit was eliminated in 2017)
• Student association fees
• Health and dental plan premiums
• Parking fees
• Accommodation and meals

Minimum Amount

You can only claim tuition fees of $100 or more per institution. Fees under $100 from a single institution do not qualify.

Your T2202 Tax Certificate

Your educational institution will issue a T2202 — Tuition and Enrolment Certificate. This is the official document that confirms your eligible tuition and months of enrolment. Key boxes on the T2202:

• Box A: Eligible tuition fees — this is the amount you claim
• Box B: Number of months of part-time enrolment
• Box C: Number of months of full-time enrolment

Most institutions make the T2202 available online through your student portal by the end of February. If you don't receive one, contact your school's financial office.

Step-by-Step: Completing Schedule 11

Step 1: Enter Your Tuition Amounts

On Schedule 11:

1. Line 1: Enter the eligible tuition fees from Box A of your T2202 certificate(s). If you attended multiple institutions, add the amounts together.
2. Line 2: Enter any unused federal tuition amounts carried forward from previous years. You can find this on your Notice of Assessment from the prior year, or in My CRA Account under "Carryover amounts."
3. Line 3: Add Lines 1 and 2 to get your total available tuition amount.

Step 2: Calculate the Tax Credit

The tuition tax credit is calculated at 15% (the lowest federal tax rate) of your eligible tuition. So if you paid $10,000 in tuition, your tax credit is $1,500. This reduces the federal tax you owe by $1,500.

On Schedule 11:

1. Line 4: Enter your total income tax payable (from your T1 calculation) — this is the amount of tax you would owe before applying the tuition credit
2. Line 5: Enter other non-refundable credits you have already claimed (like the basic personal amount, CPP/EI credits, etc.)
3. Line 6: Calculate the remaining tax that can be offset by the tuition credit

Step 3: Determine How Much to Use, Transfer, or Carry Forward

You have three options for any unused tuition amount:

1. Use it yourself: Apply it against your current year's tax
2. Transfer up to $5,000: You can transfer up to $5,000 of the current year's tuition (not carried-forward amounts) to your spouse, parent, or grandparent. The transferee claims this on their return using Line 32400.
3. Carry it forward: Any amount you don't use or transfer is automatically carried forward to future years

Important rule: You must use as much of the tuition credit as possible in the current year before you can transfer or carry forward the rest. You cannot choose to save it all for later if you have tax to offset now.

Step 4: Complete the Transfer Section (If Applicable)

If transferring to a family member:

• Complete the transfer section at the bottom of Schedule 11
• Enter the recipient's name, SIN, and relationship
• Enter the amount being transferred (maximum $5,000)
• The recipient claims the transferred amount on their own return using Schedule 2

Provincial Tuition Credits

In addition to the federal tuition credit on Schedule 11, most provinces have their own tuition tax credit calculated on the provincial equivalent form (e.g., ON-S11 for Ontario, BC-S11 for British Columbia). Provincial credits work similarly but may have different rates and transfer limits.

Some provinces also have additional education-related credits. For example:

• Ontario: Has a separate provincial tuition credit
• Quebec: Uses the TP-1 provincial return with different education deductions
• British Columbia: Offers a provincial tuition credit at the provincial rate

Tips for Newcomer Students

• File your taxes even if you have no income: By filing and claiming your tuition on Schedule 11, you build up carry-forward tuition credits that you can use in future years when you do have income. Many students graduate with $20,000-$50,000 or more in carry-forward credits.
• International students — you qualify too: As long as you file a Canadian tax return and have a valid SIN (or ITN), you can claim the tuition credit. Apply for a SIN at a Service Canada office with your study permit.
• Keep your T2202 certificates: The CRA may ask to see them. Keep them for at least six years after filing.
• Check provincial credits separately: Don't forget the provincial portion of the tuition credit — it's often worth just as much as the federal credit.
• Language courses: ESL or FSL courses qualify for the credit if taken at a qualifying post-secondary institution (like a university continuing education program). Stand-alone language schools that are not certified by ESDC generally do not qualify.

Common Mistakes

• Trying to carry forward when you have tax owing: You must use as much of the credit as possible in the current year. The CRA will adjust your return if you try to carry forward while having taxes that could be offset.
• Transferring carried-forward amounts: You can only transfer amounts from the current year's tuition. Carry-forward amounts from previous years cannot be transferred — they can only be used by you.
• Forgetting to claim carry-forward amounts: Check your previous year's NOA for unused tuition amounts. If you never claimed them, you may need to amend prior returns.
• Claiming non-qualifying fees: Only fees shown on the T2202 in Box A are eligible. Do not include textbooks, meal plans, or optional fees.

Using Tax Software

Tax software like Wealthsimple Tax, TurboTax, and H&R Block will generate Schedule 11 automatically when you enter your T2202 information. The software also tracks carry-forward amounts if you filed with the same software in prior years. If you are using a new software, you will need to enter your carry-forward amount manually from your last NOA.

Education is a significant investment. The tuition tax credit through Schedule 11 helps offset that cost, and understanding how to maximize it can save you thousands of dollars over your time in Canada.

Download This Form

Before you submit anything, download the latest official file here: Download T2202 form (official CRA). Always use the latest version.

Related internal guides

• IMM 5257 guide
• IMM 1294 guide
• IMM 1295 guide
• IMM 5409 guide
• IMM 5532 guide

Official external resources

• Download T2202 form (official CRA)
• IRCC forms and guides library
• IRCC document checklists
• CRA forms and publications
• IRCC processing times

Related Resources

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Related Guides

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Official Government Sources

• IRCC — Immigration, Refugees and Citizenship Canada
• Immigrate to Canada — Official Programs
• IRCC Processing Times
• IRCC Visas and Entry Requirements
• Canada.ca Immigration and Citizenship Services
• Canadian Citizenship Resources