Student tax return in Canada: what to report and claim

Should students file a tax return in Canada?

Yes. Students should file a return every year, even with no income, because the CRA says filing annually is a condition for continuing to get benefit and credit payments. A student tax return in Canada also records tuition for later and returns tax withheld from part-time work. Students 19 or older who file can also receive the Canada Groceries and Essentials Benefit, the quarterly payment that replaced the GST/HST credit in July 2026; after the October 5 payment, the next one is January 5, 2027.

There is no separate student tax form in Canada. Students file the same T1 Income Tax and Benefit Return as everyone else, with Schedule 11 for tuition and the slips issued by their school and employers. If this is your very first return, start with our first tax return in Canada page for the setup steps.

First time tax filing in Canada at 18

An 18-year-old with a first job files mainly to get a refund and start building RRSP room. Every dollar of earned income reported creates room equal to 18% of it the next year, up to the annual limit, and that room carries forward until it is used.

Which slips go on a student income tax return?

Most students deal with four slips. Enter each exactly as issued; the CRA already has a copy and compares them with your return.

Box 105 amounts confuse many students, since the slip shows the full award even when none of it is taxable. The T4A slip guide walks through the other boxes, and the T4 slip explained page covers job income.

Do scholarships count as income for students?

Post-secondary scholarships, fellowships and bursaries are not taxable when you receive them for a program in which you are a full-time qualifying student, according to the CRA's guide P105, Students and Income Tax. The exemption also covers awards received in one year for full-time study in the year before or the year after.

• Full-time students: the award is usually fully exempt, so nothing goes on line 13010.
• Part-time students: the exemption is limited to the tuition paid plus the cost of program-related materials.
• Basic exemption: when an award is not fully covered by the other exemptions, the first $500 is still exempt.
• Elementary and secondary school awards: not taxable.

Research grants are handled differently from scholarships, and apprenticeship grants have their own rules, so check the description on the slip before assuming an amount is exempt.

What can students claim? Tuition and transfers

The biggest claim for most students is tuition. Fees on the T2202 give a federal credit of 14% for 2026, and the student claims it even when a parent paid the bill. Because a student with part-time income often owes no tax, the choice is between transferring part of the amount and carrying it forward.

Up to $5,000 of the current year's amount, minus what the student needs to reduce their own tax, can go to a spouse, parent or grandparent. Whatever is carried forward can only be used by the student, in the first year they owe tax. The full rules are on our tuition tax credit page.

Worked example: a 19-year-old with a part-time job

Jordan works at a grocery store during the 2026 school year and earns $14,000 on a T4. His T2202 shows $6,500 of tuition. His income is below the $16,452 basic personal amount, so he owes no federal tax, and all federal income tax withheld from his pay is refunded.

He uses none of the tuition, so he can transfer up to $5,000 to a parent, worth $700 in federal tax to that parent ($5,000 x 14%). The remaining $1,500 is carried forward for Jordan to use when he starts working full time.

Can students claim moving expenses and student loan interest?

Yes to both, with limits. Moving costs count if a full-time post-secondary student moves to a new home at least 40 km closer to the school, but the deduction on line 21900 is limited to the taxable part of scholarship and award income, plus employment income earned at the new location. Since scholarships are often tax-free, many students have little to deduct against; the moving expenses deduction page shows which costs qualify and how to use Form T1-M.

Interest paid on a government student loan is claimed on line 31900. Only loans under the Canada Student Loans Act, the Canada Student Financial Assistance Act, the Apprentice Loans Act or similar provincial laws qualify. Interest on a bank line of credit or a loan that was combined or renegotiated with another loan does not count.

The borrower claims it even if a parent paid the interest. There is no federal maximum, and an unused amount can be carried forward and claimed in any of the next five years, which suits graduates whose income is still low in the first year of repayment.

Canada tax filing for students: a checklist of claims

Older students aged 26 to 65 may also be able to claim the Canada training credit, a refundable credit worth up to 50% of eligible tuition, limited by a training credit amount that accumulates at $250 a year and is shown on the notice of assessment. The CRA's students page lists it alongside tuition.

If you do file, the notice of assessment you receive afterwards shows your unused tuition, your RRSP deduction limit and any training credit limit. Keep it with your school records.

What if you had two jobs or worked in two provinces?

Each employer deducts CPP contributions and EI premiums as if it were your only employer, so students who switch jobs mid-year, or hold a campus job and a weekend job, can end up paying more than the yearly maximum. The return catches this: software compares the totals on all your T4 slips with the maximums and claims the extra back as a CPP overpayment on line 44800 and an EI overpayment on line 45000.

The same applies when the jobs are in different provinces. Your province of residence on December 31 sets provincial tax for the whole year, no matter where each employer was located. Tax deducted for another province is still credited in full, because all income tax withheld is claimed together on line 43700. Enter every T4 even if one shows only a few hundred dollars; the CRA already has a copy.

Student tax return mistakes that cost money

• Reporting a tax-free scholarship as income. Entering all of box 105 on line 13010 raises your income for nothing.
• Transferring tuition you needed yourself. Schedule 11 applies your own tax first; you cannot skip it to transfer more.
• Claiming interest on a private loan. Only government student loans qualify for line 31900.
• Not filing because a parent claims you. Your parent's return does not cover your slips, refunds or tuition carryforward.
• Forgetting the T2202 in a year you owe nothing. It still needs to be entered so the carryforward is recorded.