# Tuition tax credit: use it, transfer it or carry it forward

Source: https://canadataxdesk.com/credits-deductions/tuition-tax-credit
Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site
Topic: Credits and Deductions
Last updated: 2026-10-22

> The federal tuition tax credit is a non-refundable credit worth 14% of eligible post-secondary fees for 2026, claimed on Schedule 11 and line 32300 using Form T2202 or a TL11 form. A student first uses it to reduce their own tax, can transfer up to $5,000 of the current year's amount to a parent, grandparent or spouse, and carries forward the rest with no expiry.

## Key facts

- Federal credit rate, 2026: 14% of eligible tuition (14.5% for 2025)
- Minimum fees per institution: More than $100 on each certificate
- Maximum transfer: $5,000 of the current year's amount, minus what the student used
- Carryforward: No time limit; must be used in the first year the student owes tax
- Federal education and textbook amounts: Eliminated in 2017

## How does the tuition tax credit work?

The tuition tax credit reduces federal tax by 14% of the eligible fees you paid for a tax year, starting with the 2026 tax year (it was 14.5% for 2025). You claim it on Schedule 11, Federal Tuition, Education, and Textbook Amounts and Canada Training Credit, and the result flows to line 32300 of your return. The credit is non-refundable, so it only helps when there is tax to reduce.

In practice most full-time students owe little or no tax, because the $16,452 basic personal amount for 2026 covers a modest part-time income. That is why the transfer and carryforward rules matter more than the credit rate. A student with $8,000 of fees holds a credit worth $1,120 federally ($8,000 x 14%) that someone will eventually use.

The federal education and textbook amounts were eliminated in 2017, so only tuition counts federally now. Any education or textbook amounts from 2016 or earlier that were carried forward can still be used (CRA, line 32300).

## Who can claim the tuition tax credit in Canada?

The student claims the credit, even when a parent paid the fees. The fees must be paid to an eligible institution, such as a Canadian university, college or institution certified by Employment and Social Development Canada for occupational skills courses, and the total on each certificate must be more than $100.

- **Eligible:** admission fees, library and lab charges, exemption and confirmation fees, exam fees (including re-reading charges) that are part of the program, application fees if you then enrol, mandatory computer service fees, academic fees, membership or seminar fees tied to the program, and the charge for a certificate, diploma or degree.
- **Professional exams:** fees for an occupational, trade or professional exam needed for a licence or status recognized by federal or provincial law can also qualify.
- **Not eligible:** fees paid or reimbursed by your employer, or paid by a federal, provincial or territorial job training program, unless that payment is included in income, and ancillary fees over $250 for a professional exam unless every candidate has to pay them.
- **Occupational skills courses:** students 16 or older at a certified institution can claim fees for courses that build job skills.

Students at schools outside Canada use Form TL11A (university outside Canada), TL11C (commuting to the United States) or TL11D (other institutions outside Canada) instead of a T2202. For how to read the Canadian slip, see [T2202 tuition and enrolment certificate](https://canadataxdesk.com/tax-slips/t2202-tuition-enrolment-certificate).

## How to use Schedule 11 for the tuition amount

Schedule 11 runs in a fixed order: it adds any unused amount carried forward from earlier years to this year's fees, applies what you need to bring your own federal tax to zero, then lets you choose a transfer and carries the remainder forward. You cannot skip your own tax to transfer more.

1. Enter the unused federal amount from last year's notice of assessment (My Account also shows it).
2. Enter this year's eligible fees from box 26 of each T2202, or the TL11 forms.
3. Let software apply the amount needed to reduce your federal tax to zero; carried-forward amounts are used before current-year amounts.
4. Choose a transfer, if any, from the current-year amount only, up to $5,000 minus what you used.
5. Fill in the transfer designation (the second box on the back of Form T2202, Part 3 of Form TL11A or Part 4 of Form TL11C) so the parent, grandparent or spouse can support the claim.

The student has to file a return to transfer or carry forward anything, even with no income. The CRA adds that you have to file a return every year while you carry tuition forward: if you skip a year between the year you paid the fees and the year you want to claim them, the amount is not carried forward and is not available to claim. A [student tax return](https://canadataxdesk.com/newcomers-students-seniors/student-tax-return-canada) also triggers benefit payments that depend on filing.

## Can I transfer my tuition tax credit to my parents?

Yes. After using what you need, you can transfer up to $5,000 of the current year's federal tuition amount, minus the amount you used, to one of these: your spouse or common-law partner, your parent or grandparent, or your spouse's parent or grandparent (CRA, transferring and carrying forward amounts). The person receiving it claims it on line 32400 of their return.

There is one catch for students with a partner. If your spouse or common-law partner claims the spouse amount on line 30300 or amounts transferred from you on line 32600, you cannot transfer tuition to a parent or grandparent; only your partner can receive it.

### Worked example of a tuition tax credit transfer to a parent

Leah paid $9,500 in fees for 2026 and earned $11,000 from a summer job, so she owes no federal tax and uses nothing. She can transfer $5,000 to her mother, who saves $700 in federal tax ($5,000 x 14%) plus her provincial credit if her province has one. The other $4,500 stays with Leah as a carryforward.

## Do unused tuition credits expire?

No. Unused federal tuition amounts carry forward indefinitely as long as you file a return every year, but you must use them in the first year you owe income tax, up to the amount needed to reduce that tax to zero (CRA). You cannot save them for a higher-income year later.

Once an amount is carried forward, only you can use it; it can never be transferred to a parent or spouse in a later year. That makes the transfer a one-time decision each year.

If a graduate buys a first home soon after school, the [home buyers' amount](https://canadataxdesk.com/credits-deductions/home-buyers-amount) in that year adds another non-refundable credit, so the two together can absorb a lot of tax. Keep each notice of assessment, which shows the unused tuition balance.

## Which provinces still have a tuition tax credit?

Provincial tuition credits are separate from the federal one and differ by province, and several provinces have ended new tuition claims while still letting residents use provincial amounts carried forward from before the change. Each province calculates its credit on its own schedule, for example Schedule ON(S11) in Ontario, which tracks the provincial carryforward. Quebec residents claim their provincial credit for tuition or examination fees on line 398 of the Quebec return (TP-1) filed with Revenu Quebec, using Schedule T, and a parent or grandparent who receives a transfer from a student claims it on line 398.1.

Because the provincial balance can differ from the federal one, check both lines on your notice of assessment before filing. Tax software carries them forward separately once your previous year's return is imported. The [tax credits and deductions guide](https://canadataxdesk.com/credits-deductions) covers how federal and provincial credits stack.

## Common questions

### How much is the tuition tax credit worth?

Federally, 14% of eligible fees for 2026 and 14.5% for 2025. A $6,000 tuition bill is worth $840 in federal tax for 2026, plus any provincial credit.

### Is tuition a tax deduction or a tax credit in Canada?

It is a credit, not a deduction. Tuition does not lower your taxable income; instead the federal tuition amount on line 32300 reduces your federal tax by 14% of eligible fees for 2026 (14.5% for 2025). A $5,000 claim therefore saves $700 in federal tax for 2026 for anyone who owes at least that much tax, whatever their bracket.

### Can my parents claim my tuition if they paid it?

Not directly. Only the student claims tuition, but the student can transfer up to $5,000 of the current year's amount, minus what they used, to a parent or grandparent.

### Do I have to transfer the full $5,000 to my parents?

No. You can transfer any amount up to the limit and carry forward the rest. Weigh the family's tax rates, since a parent in a higher bracket gains the same 14% federally as you would later.

### Is tuition for a short online course claimable?

It can be if the institution is eligible and issues a T2202 or TL11 form with more than $100 of fees. Short courses at uncertified private providers do not qualify.

### Where do I find my unused tuition amount?

On your latest notice of assessment and in My Account under carryover amounts. Enter that figure on Schedule 11 each year.

## Sources

- [CRA, Line 32300, your tuition, education and textbook amounts](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-32300-your-tuition-education-textbook-amounts.html)
- [CRA, Transferring and carrying forward amounts](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-32300-your-tuition-education-textbook-amounts/transferring-carrying-forward-amounts.html)
- [CRA, Eligible tuition fees](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-32300-your-tuition-education-textbook-amounts/eligible-tuition-fees.html)
- [CRA, Students and income tax](https://www.canada.ca/en/revenue-agency/services/tax/individuals/segments/students.html)