Important: Beginning January 1, 2017, the federal education and textbook tax credits have been discontinued (students will still be able to claim the tuition tax credit). If you’ve got unused education and textbook credits from years prior to 2017, you’ll still be able to claim them or carry forward these amounts for use on future returns.
If you attended a Canadian flying school or club that was certified by Employment and Social Development Canada (ESDC), the TL11B certificate you receive from the flying school or club certifies your eligibility for the Canadian tuition tax credit, which is claimable on your Schedule 11 (and Schedule T, if you’re a Québec resident) form.
To qualify for the tuition tax credit, you must have received the TL11B certificate and paid at least $100 in school fees.
Note: H&R Block’s tax software automatically claims the tuition tax credit for you based on the information you enter on the TL11A/TL11B/TL11C page in the software. As you enter your information into the tax software from your TL11B, make sure that the total time you studied part-time and full-time doesn’t equal more than 12 months.
If you don’t need the full tuition tax credit amount to reduce your tax payable this year, you can:
- Carry forward the rest to use in a future year – In this case, you must claim the carried forward amount in the first year you have to pay federal income tax. In H&R Block’s tax software, any unused tuition amount for 2018 that you’re not transferring to a family member, will be carried forward.
- Transfer it to a family member – You can transfer any unused tuition amount to your spouse, parent or grandparent, or your spouse’s parent or grandparent. You’ll only be able to do this for credits you earned this year (transfers of a previous year’s tuition, education, and textbook amounts aren’t allowed).
Claiming the corresponding provincial tax credit
Important: The Ontario 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, carried forward amounts can’t be transferred to a family member and can only be claimed by you.
If you’re eligible to claim the federal tuition tax credit, 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 TL11B.
Additionally, depending on your province/territory of residence, you might still be able to claim the provincial education and textbook amounts in 2018.
Refer to the applicable link below to learn more about your provincial/territorial tuition amounts (including the education and textbook amounts):
- British Columbia
- New Brunswick
- Newfoundland and Labrador
- Northwest Territories
- Nova Scotia
- Prince Edward Island
Note: If you’re a resident of Québec, you’ll need 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 flying school or club, you’ll need to request the them to complete one. Be sure to confirm with the Ministère de l'Éducation et de l'Enseignement supérieur (MEES) that your flying school or club 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 flying school or club, you can enter information from your TL11B into the RL-8 page in H&R Block’s tax software.
What’s included in the tuition amount on the TL11B?
The total tuition amount on your TL11B includes the cost of dual and solo flying hours under direction or supervision that were required to obtain applicable licences or ratings, up to the minimum flight training requirements of Transport Canada. The flying hours must have been an integral part of a course of study.
Note: Private licence instruction claims will only be considered if claimed with tuition fees for a commercial-level course or if it’s certified to be in pursuit of an occupational skill.
Eligible tuition fees don’t include costs or other fees paid related to the use of an aircraft to get flying experience over and above the minimum hours required to obtain your licence or rating.
Where do I claim this?
Follow these steps in H&R Block’s 2018 tax software:
- On the QUICK ENTRY tab, click the QUICK SLIP icon. You’ll find yourself here:
- Type TL11B in the search field and either click the highlighted selection or press Enter to continue.
- When you arrive at the TL11A/TL11B/TL11C page, enter your information into the tax software.
Note: If you’re a resident of Québec, you’ll need to also enter your RL-8 slip on the QUICK SLIP page under the QUICK ENTRY tab.