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Box 26 - Total eligible tuition fees, part-time and full-time. Report eligible tuition fees by completing Schedule 11. Enter the amount from line 10 of Schedule 11 on line 32300 of your return. Date modified: 2021-01-18. Information about the T2202 Tuition Enrolment Certificate.
- Line 32300
The federal education and textbook tax credits were...
- Line 32300
- Overview
- Examination fees for licensing or certification
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Generally, a course taken in 2023 at an institution in Canada will qualify for a tuition tax credit if it was either:
Fees paid by an individual to a post-secondary educational institution in Canada (that provides courses at a post-secondary level) or, fees paid by a deemed resident of Canada, to a post-secondary educational institution outside Canada (that provides courses at a post-secondary level), for courses that are not at the post-secondary school level are eligible for the tuition tax credit if the following conditions are met:
If an individual is a qualifying student who receives a scholarship for an occupational skills course, the individual may be eligible to claim a scholarship exemption.
The official tax receipt or form you received from your educational institution will indicate the amount of eligible tuition fees that you paid for that calendar year. To qualify, the fees you paid to attend each educational institution must be more than $100. For example, if you attended two educational institutions in the year, the amount on each of your tax certificates must be more than $100.
You cannot claim the tuition amount on your tax certificate if any of the following applies to you:
For more information, see Amounts which cannot be claimed as tuition fees.
Examination fees paid to an educational institution, professional association, provincial ministry or other similar institution, to take an occupational, trade or professional examination that is required to obtain a professional status recognized by federal or provincial statute, or to be licensed or certified as a tradesperson, to allow you to practice the profession or trade in Canada, may be eligible for the tuition tax credit.
Ancillary fees or charges exceeding $250 and paid in respect of an occupational, trade, or professional examination are not eligible tuition fees unless they are required to be paid by all individuals taking the examination.
You should be provided with a receipt to substantiate your eligible exam fees.
Example of a receipt for licensing examination fees
NAME OF INSTITUTION: ________________________________
IT IS HEREBY CERTIFIED:
•Federal Income Tax and Benefit Guide
•Guide P105, Students and Income Tax
The federal education and textbook tax credits were eliminated in 2017. To see if you are eligible to claim a provincial or territorial amount, go to Income tax package. To claim your tuition fees you must have received one of the following forms from your educational institution: Form T2202, Tuition and Enrolment Certificate.
If you didn’t receive a T2202 or TL11 slip from your institution but you paid eligible tuition fees in the year, you can enter the amount you paid in the Total tuition amount box. You will need to contact the institution to which you paid the tuition to ensure you are sent a slip, as you will need this for your records.
The T2202 lists the total eligible tuition fees you paid, as well as the months you were enrolled in school either part-time or full-time in the tax year. You can use this information to: Claim your tuition tax credit. Transfer any unused tuition tax credit amount or. Carry forward unused tuition tax credit amounts to a future year.
Jun 13, 2024 · Eligible Tuition Fees are fees paid by an individual to an educational institution to obtain skills for, or improve their skills in, an occupation. Eligible tuition fees are shown in Box 23 of the T2202 slip. If your tuition fees are for an institution in Canada, the institution has to provide an official tax receipt or a completed T2202 tax ...
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Tuition fees by university . University tuition fees (Canadian dollars) for full-time Canadian and international students in an arts and humanities program, 2023 – 2024 / Source: Statistics Canada
