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 lived during the whole year in Canada near the border between Canada and the United States and regularly commuted to the United States to attend a university, college, or another educational institution, the TL11C certificate you receive from the school certifies your eligibility for the Canadian tuition tax credit. You can claim the tuition tax credit 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 TL11C 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 TL11C, 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).
Am I eligible to claim the tuition amounts?
You must be enrolled at and regularly commute to an educational institution in the US that provides courses at a post-secondary level. The distance between your residence and the US educational institute must be close enough to allow daily or regular travel back and forth by car, bus, or train (for example, air travel three times a semester is not considered a commute).
The Canada Revenue Agency (CRA) states that for you to claim the tuition tax credit, the US educational institute you went to must meet all of the following conditions:
- it has the authority to give academic degrees of at least the bachelor level or equivalent
- it has an academic entrance requirement of at least secondary school matriculation standing
- it is structured for teaching, study, and research in the higher branches of learning
An educational institute outside Canada that only gives associate degrees, diplomas, certificates, or degrees at level less than a bachelor’s doesn’t qualify for the tuition tax credit. For more information, refer to the CRA website.
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 TL11C.
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 school, 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 school 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 school, you can enter information from your TL11C into the RL-8 page in H&R Block’s tax software.
What’s included in the tuition amount on the TL11C?
The total tuition amount on your TL11C includes:
- Your tuition
- Mandatory support services fees that all students must pay (fees like health services or athletics other than student association fees)
- Your admission
- Use of the library or laboratory
- Fees for getting your degree
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 TL11C 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.