If you are in post-secondary school, you get a tax break in the form of tuition credits. And if you can’t use these credits, you can transfer them to your spouse, your parents or your grandparents, or save them for use in future years.

Step 1

To claim your tuition fees you must have received one of the following forms from your educational institution. Contact your educational institution if you have not received one of these forms.

Form T2202, Tuition and Enrolment Certificate

Form TL11A, Tuition and Enrolment Certificate – University Outside Canada

Form TL11C, Tuition and Enrolment Certificate – Commuter to the United States

Form TL11D, Tuition Fees Certificate – Educational Institutions Outside Canada for a Deemed Resident of Canada

Step 2

The information from this form must be entered into a Schedule 11 on your tax return in order to claim the credits. (Contact me if you have any questions.)

Step 3

If you can not use the credit (because your income is too low), you can either keep the credit for future years, or transfer it to a spouse, parent or grandparent, up to $5,000. To transfer the credit to another family member, you must sign the back of your form T2202.

NB. The student is the one who fills out the Schedule 11. If you are the person receiving the transfer you do not submit a Schedule 11. The only supporting documentation you need is the signed T2202, and make sure you keep this documentation in case CRA requests it.
Read the CRA page on the subject of transferring tuition and education credits.

If you need help with preparing your tax return, Bird’s Eye Business Solutions provides tax filing services for individuals and small businesses. Find out more about our rates and book a free 15 minute consultation to discuss your needs.