How to Fill Out Schedule 11 for Tuition Amounts

If you are a newcomer studying at a Canadian college or university, or if you arrived in Canada with school-age children who are now in post-secondary education, Schedule 11 is one of the most valuable tax forms you will encounter. It allows you to claim a non-refundable tax credit for tuition fees paid to eligible educational institutions. Over several years, these credits can save you thousands of dollars in federal taxes.

What Qualifies as Eligible Tuition?

Not all education expenses qualify for the tuition tax credit. Here is what the CRA considers eligible:

• Tuition fees paid to a Canadian university, college, or other post-secondary institution for courses at the post-secondary level
• Fees paid to a certified institution for occupational skills courses (if you are 16 or older by the end of the year)
• Tuition paid to a university outside Canada if the course was at least 3 consecutive weeks long and led to a degree
• Fees for professional certification exams required for professional status in Canada

Amounts that do NOT qualify include:

• Student association fees
• Health and dental plan fees
• Textbooks and supplies
• Transportation or parking fees
• Fees paid by your employer or by a scholarship that was not reported as income

Getting Your T2202 Slip

To claim tuition on Schedule 11, you need a T2202 (Tuition and Enrolment Certificate) from your school. Most institutions make this available online through your student portal by the end of February. The T2202 shows:

• The total eligible tuition fees you paid (Box A)
• The number of months enrolled part-time and full-time (Boxes B and C)
• The name and address of the institution

If your institution is outside Canada, they may issue a TL11A (for universities) or TL11C (for other institutions). These serve the same purpose as the T2202 for foreign schools.

Step-by-Step: Completing Schedule 11

Part A: Calculate Your Available Tuition Credits

1. Line 1: Enter any unused federal tuition amounts carried forward from previous years. You can find this on your Notice of Assessment from last year or in your CRA My Account.
2. Line 2: Enter the eligible tuition fees from your T2202 slip(s) for the current year. If you attended multiple institutions, add all amounts together.
3. Line 3: Add lines 1 and 2 together. This is your total available tuition amount.

Part B: Calculate How Much You Can Claim This Year

1. Line 4: Enter your taxable income (from line 26000 of your T1 return)
2. Line 5: Enter the total of your other non-refundable tax credits (from line 35000 of Schedule 1, before tuition)
3. Line 6: Subtract line 5 from line 4. This is the maximum tuition amount you can use this year.
4. If line 6 is positive, you can claim that much of your tuition credit this year. If it is zero or negative, your other credits already cover your taxes, and you should transfer or carry forward your tuition amounts.

Part C: Transfer or Carry Forward

If you cannot use all your tuition credits this year (which is common for students with low income), you have two options:

1. Transfer up to $5,000 to a qualifying family member (spouse, parent, or grandparent). You must designate the person on the back of your T2202 slip or on Schedule 11.
2. Carry forward the remaining amount to a future year. There is no time limit on carrying forward tuition credits, so they never expire.

Important: You must claim as much as you can on your own return first. You cannot choose to transfer amounts if you have taxes owing that the credits could offset.

How Much Do Tuition Credits Save You?

The federal tuition tax credit is calculated at the lowest federal tax rate, which is 15%. So for every $1,000 in tuition, you save $150 in federal taxes. Most provinces also have a provincial tuition tax credit (calculated on the provincial Schedule 11 or Form 428), which adds additional savings.

Example: You paid $8,000 in tuition this year. Your federal tax credit is $8,000 x 15% = $1,200. If your province also has a tuition credit at 5%, that adds $400 more. Total savings: $1,600.

Special Situations for Newcomers

International Students

If you are in Canada on a study permit, you can claim tuition tax credits on your Canadian tax return. You should file a tax return every year, even if you have little or no income. The tuition credits will accumulate and can be used once you start working in Canada, whether during your studies or after graduation. See our guide to study permit applications for related information.

Part-Year Residents

If you arrived in Canada partway through the year, you can only claim tuition for courses taken while you were a Canadian resident (or for courses at Canadian institutions). Tuition paid before you became a Canadian resident for courses at a foreign institution generally cannot be claimed.

Language Training

If you are taking English or French language classes at a post-secondary institution and the fees qualify under the T2202 rules, you can claim them. However, free government-funded language programs like LINC (Language Instruction for Newcomers to Canada) do not generate T2202 slips since you are not paying fees.

Common Mistakes

• Forgetting carried-forward amounts: Check your CRA My Account or your previous Notice of Assessment for any unused tuition amounts from prior years.
• Claiming ineligible fees: Only amounts shown on your T2202 slip qualify. Do not include textbooks, living expenses, or student fees.
• Transferring before using your own credits: You must reduce your own taxes to zero before transferring any amount to a family member.
• Not filing a return: Many international students skip filing because they have no income. This is a mistake because filing creates a record of your tuition credits for future use.

Where to File

Schedule 11 is part of your T1 General tax return. File it electronically through NETFILE-certified software or attach it to your paper return. Keep your T2202 slips for at least six years in case the CRA requests verification.

For more tax guides for newcomers, see our articles on Schedule 8 CPP contributions, T2091 principal residence designation, and our guide to RC1 business registration.

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