Tax Credit for Tuition or Examination Fees
January 20, 2026
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.