Tax Credit for Tuition or Examination Fees

Individuals who pay tuition or examination fees to a recognized educational institution or professional organization may qualify for a non-refundable tax credit at both the federal and Quebec levels. These credits help offset the cost of education, training, or professional certification required for employment or career advancement.

Federal credit:

Eligible tuition and examination fees paid to a recognized post-secondary institution or for approved professional exams qualify for the federal tuition tax credit. A valid certificate (T2202, TL11A, or TL11B) must be issued by the institution. The credit equals 15% of eligible fees and is non-refundable—it can reduce federal tax payable but cannot create a refund.

Quebec credit:

Quebec provides a similar non-refundable credit for tuition and examination fees reported on the RL-8 slip. The credit equals 20% of eligible fees and is claimed on line 365 of the TP-1 return.

Carry forward or transfer:

Unused tuition credits may be carried forward indefinitely or transferred (up to the allowable limit) to a spouse, common-law partner, parent, or grandparent.

Eligible institutions include:

• Universities, colleges, or other post-secondary institutions offering programs to acquire or upgrade professional skills (student must be at least 16 at year-end);
• Institutions recognized by the Minister of Revenue providing job-related training (for students aged 16 or older);
• Universities outside Canada attended full-time for at least three consecutive weeks leading to a diploma;
• U.S. post-secondary institutions, if the student lived near the border and commuted from a Canadian residence.

Eligible examination fees include:

• Exams required for membership in a professional order;
• Exams with recognized organizations in Canada or the U.S. needed to obtain a licence or professional title;
• Preliminary exams leading to the above; or
• Exams necessary to obtain a professional designation, licence, or certification to practise a trade or profession.

Tuition or examination fees paid or reimbursed by an employer:

Tuition or examination fees paid or reimbursed by an employer or by a parent’s employer can be claimed for the tax credit if the reimbursed amount is included in the taxpayer’s or parent’s income. This also applies to fees reimbursed under a vocational training program or a program supporting athletes, provided the reimbursement is included in income.

Description	RL-8, Box A (Post-secondary studies)	RL-8, Box B (Tuition)
Calculation	Fixed amount based on the number of full-time terms completed	Reflects the actual tuition and compulsory fees paid
Purpose	Recognizes the general cost of supporting a dependent student in post-secondary studies	Provides a tax credit for the fees the student has paid
Claiming (Age < 18)	Parent claims on Line 367 via Schedule A	Student claims on Schedule T; cannot be transferred
Claiming (Age 18+)	Student may transfer to a parent or grandparent via Schedule S	Student claims; unused amounts can be carried forward to future years
Transferability	Can be transferred (subject to limits)	Cannot be transferred (except specific Quebec limits)
Benefit Type	Non-refundable tax credit	Non-refundable tax credit

Description	Federal (T1 Return)	Quebec Provincial (TP-1 Return)
Claim	A non-refundable tax credit can be claimed for eligible tuition and examination fees paid to a qualifying educational institution. Examination fees for professional or trade certifications may also be eligible.	Same rule as federal
Calculation	The credit is 15% of the total eligible tuition amount. Eligible fees paid to an institution must exceed $100.	The credit is 8% of the eligible fees paid. Total fees for the year must be over $100.
Claiming location	Students claim the credit on line 32300 of their federal T1 tax return. Information is reported on Schedule 11.	Students claim the credit on Schedule T and report the amount on their Quebec TP-1 tax return.
Transfer	If a student does not need the full credit to reduce their own tax to zero, they can transfer up to $5,000 of the current year's amount to a spouse, common-law partner, parent, or grandparent.	Quebec does not allow the transfer of tuition amounts. The credit can only be used by the student.
Carry forward	Any unused amounts, including those from previous years, can be carried forward indefinitely by the student.	Any unused provincial tuition amounts can be carried forward indefinitely by the student.
Supporting document	Educational institutions provide a T2202 certificate showing eligible fees.	Educational institutions issue a Relevé 8 to Quebec students.

Example :

Alexandre, a resident of Quebec, paid $3,000 in tuition fees to a recognized postsecondary institution during the tax year. He received a T2202 slip from the institution, and an RL-8 slip for Quebec purposes.

Answer: Federal-The federal tuition tax credit is calculated by multiplying eligible tuition fees by the federal lowest tax rate of:

Federal credit: $3,000 × 15% = $450
This $450 is a non-refundable credit, which reduces Alexandre’s federal taxes by $450.

Quebec Calculation: The Quebec tuition tax credit is calculated at 20% of eligible fees.
Quebec credit: $3,000 × 20% = $600
This $600 is a non-refundable credit, reducing Alexandre’s Quebec taxes payable by $600.