Tuition tax credit (Schedule 11 and Schedule T)

Schedule 11 is used by students to:

You can claim a tuition tax credit on eligible fees you paid to an educational institution during the year. To do so, you must have received a tax certificate from your educational institution (such as a T2202ATL11ATL11B, or TL11C) stating the fees you paid during the year. You can claim all amounts that are more than $100. You can also claim fees paid to an educational institution to take an occupational, trade, or professional exam to obtain a license or certification as a tradesperson or a professional status, as long as you have the receipt.

Note: H&R Block’s tax software will automatically complete your federal and provincial Schedule 11 for you based on the information you enter into the software from your tax certificate.

You can’t claim the tuition tax credit if your fees:

  • was paid or reimbursed to you by your employer, or your parent’s employer, and the amount isn’t included in your or your parent's income
  • was paid by a federal, provincial, or territorial job training program, and the amount isn’t included in your income
  • was paid (or eligible to be paid) under a federal program to help athletes, and the payment or reimbursement hasn’t been included in your income

I didn’t pay any income tax in 2018. Do I still need to complete Schedule 11?

Yes. You should complete Schedule 11 even if you don’t have to pay income tax in 2018. Doing so allows the Canada Revenue Agency (CRA) to update their records on the credit amount that you can carry forward to future years. 

I don’t need all of my 2018 tuition tax credit to reduce my taxes. What should I do?

If you don’t need to claim all or a portion of your 2018 tuition tax credit to reduce your tax payable to zero, you can:

  • transfer the unused tuition credit amount to a family member (spouse, common-law partner, parent, or grandparent) to help them reduce their taxes or
  • carry forward the unused tuition credit amount and claim it in a future year when you do have tax payable

Keep in mind, you can only transfer the current year tuition amounts. For more information on transferring tuition amounts to your family, refer to the Where do I transfer my unused tuition tax credit? section below or our online help centre article, How can I transfer my unused federal tuition amounts to my spouse, common-law partner, or relative?.

Claiming the corresponding provincial tax credit

Important: The Ontario, New Brunswick, and Saskatchewan tuition and education credits have been discontinued. However, students can continue to carry forward any unused amounts from a previous year to be used in a future year.  Keep in mind, carryforward amounts can’t be transferred to a family member and can only be claimed by you.

If you’re eligible to claim the federal amount, you’re also entitled to claim a corresponding provincial or territorial tax credit. Fortunately, H&R Block’s tax software automatically completes your federal and provincial Schedule 11 forms for you (or Schedule T, if you’re a resident of Québec)  based on the information you enter from your tax certificate. Refer to the applicable link below to learn more about your provincial/territorial tuition tax credit:

Residents of Québec

If you’re a resident of Québec, you’ll also need to complete Schedule T to claim your Tuition or Examination fees tax credit. Schedule 11 and Schedule T are combined in H&R Block's tax software and you only need to enter information from your federal tax certificate (such as the T2202A) and your Relevé 8 to claim this tax credit.

Schedule T is used to claimcarry forward, or transfer the tuition or examination fees you paid in 2018. You can also claim or carryfoward fees paid between 1998 and 2017, as long as they haven’t been claimed on a previous Québec return. 

To claim this tax credit, the tuition or examination fees that you paid must be at least $100 and must have been paid to a recognized academic institution.

Note: If you received a TL11A, TL11B, or TL11C certificate, be sure to also enter your RL-8 slip on the QUICK SLIP page under the QUICK ENTRY tab. If you didn’t receive an RL-8 slip from your university or flying school or club, you’ll need to request the educational institute to complete one. Be sure to confirm with the Ministère de l'Éducation et de l'Enseignement supérieur (MEES) that your educational institute is recognized by them for the tax credit. If you’ve confirmed that your fee is eligible for the tuition tax credit but you’re unable to get an RL-8 slip from your educational institute, you can enter information from your TL11A, TL11B, or TL11C certificate into the RL-8 page in H&R Block’s tax software.

I have unused tuition or examination fees from one or more previous years. How do I know which tax credit rate will be applied on my Québec return?

The year in which you paid your unused eligible tuition or examination fees is used to determine the tax credit rate that can be applied to this year’s return. Your tuition and examination fee tax credit rate will be 20% for the following eligible tuition or examination fees which you have not claimed yet:

  • Fees paid between 1997 and 2012
  • Fees paid for a semester of post-secondary studies that began before March 28, 2013
  • Fees paid to an educational institution that’s recognized by the Minister of Revenue for training other than that which is part of the post-secondary program in which you enrolled before March 29, 2013 and
  • Fees paid in 2013 for an exam you took before May 1, 2013

If, however, the fees you paid doesn’t match the criteria listed above or if it was paid after 2013, your tax credit rate will be 8%.

In either case, you can refer to your 2017 Québec notice of assessment (NOA) for a detailed breakdown of these amounts.

Where do I claim the tuition tax credit?

Important: To claim your tuition tax credit, enter the information from your tax certificate (and Relevé 8, if applicable) into H&R Block’s tax software.The software will automatically complete the federal Schedule 11 (and provincial Schedule 11 or Schedule T, if applicable) for you.

Follow these steps in H&R Block’s 2018 tax software:

  1. Under the QUICK ENTRY tab, click the QUICK SLIP icon. You'll find yourself here:

    DIY18_QUICKSLIP_EN.png

  2. Type the name of the tax certificate you received (such as T2202A, TL11A, RL-8 etc.) in the search field and either click the highlighted selection or press Enter to continue.

  3. When you arrive at the page for your tax certificate, enter your information into the tax software.

Note:  If you paid examination fees in 2018, enter the amount from your receipt in box A of a new T2202A and leave the other boxes blank.

Where do I claim my unused tuition tax credit carried forward from a previous year?

To claim your unused tuition tax credit that you carried forward from a previous year, follow these steps in H&R Block’s 2018 tax software:

  1. Under the PREPARE tab, click the IN THIS SECTION icon.

  2. In the Unused tuition amounts and student loans box, click the Add This Topic button.
     
  3. Click the STUDENTS icon, and under the CREDIT AMOUNTS section, click the checkbox labelled Tuition or examination fees carried forward from a previous year.

  4. Scroll to the bottom of the page and click Continue.

  5. When you arrive at the page for your Tuition or examination fees carried forward from a previous year, enter your information into the tax software.  

Where do I transfer my unused tuition tax credit?

Follow these steps in H&R Block’s 2018 tax software:

 If you indicated that your marital status was singledivorcedseparated, or widowed:

  1. On the WRAP-UP tab, click the OPTIMIZATION icon.

  2. Click the Claimed credits link.

  3. Select Yes in response to the question, Do you want to transfer your unused tuition amounts to someone else?.

  4. From the drop-down menu, select the person you wish to transfer these amounts to. If you don’t want to transfer the maximum amount, you’ll need to indicate how much of your unused amounts you’d like to transfer.

    Note:  If you’re transferring your unused tuition amounts to your parent or grandparent, they will have to claim the same amount on their return as a transfer. Refer to our online help article, How do I claim my dependant’s unused tuition amounts?.

 

If you are preparing your return separate from your spouse:

  1. On the WRAP-UP tab, click the OPTIMIZATION icon.

  2. Click the Claimed credits link.

  3. Select Yes in response to the question, Do you want to transfer your unused tuition amounts to someone else?.

  4. From the drop-down menu, select the person you wish to transfer these amounts to. If you don’t want to transfer the maximum amount, you’ll need to indicate how much of your unused amounts you’d like to transfer. 

    Note: If you’re transferring your unused tuition amounts to your parent or grandparent, they will have to claim the same amount on their return as a transfer. Refer to our online help article, How do I claim my dependant’s unused tuition amounts?.

    DIY18_Optimization_TuitionUncoupled_EN.jpg 

If you are preparing your return with your spouse’s (coupled):

  1. On the WRAP-UP tab, click the OPTIMIZATION icon.

  2. Click on the Optimized credits link. You will be able to see the optimized unused tuition amount that is available for transfer to your spouse.

  3. Select Yes to the question, Do you want to make any changes in the table above? (such as changing the optimized amounts or choosing not to claim a credit).

  4. Select your response to the question, We've optimized the unused tuition amounts you can transfer to Spouse. Do you want to change the amount(s) in the table above?. You can transfer the optimized amount shown in the table or specify how much of the available amount you want to transfer.

    DIY18_Optimization_TuitionCoupled_EN.jpg

  5. Click the Optimize again button to update your return with the changes.

 

Was this article helpful?
288 out of 416 found this helpful