Canadian Tuition Tax Credit Calculator

You multiply your eligible tuition by the lowest federal tax bracket rate (15% for 2024, 14.5% for 2025, 14% from 2026 onward following the rate cut). The result is a non-refundable credit that reduces your federal tax owing — but cannot generate a refund on its own.

Ontario (2018+), Saskatchewan (2018+), and Alberta (2020+) have abolished their provincial tuition credits. New Brunswick eliminated its credit for 2017 but reinstated it from January 1, 2019, and counts 2017 and 2018 tuition as unused credits you can still claim. British Columbia (education credit, 2019) and Yukon (education and textbook amounts, 2017) eliminated only those amounts — their tuition credits remain active. All other provinces and territories still offer the credit at their lowest provincial bracket rate. Quebec uses Schedule T at a flat 8% rate, filed separately with Revenu Québec.

Federally, up to $5,000 of tuition can be transferred to a spouse, parent, or grandparent — but only the amount the student does not need to reduce their own tax to zero. Any excess beyond the transfer cap carries forward indefinitely for the student.

The credit is non-refundable, so you cannot claim it as a refund. You can transfer up to $5,000 of tuition to a relative for them to use, and any remaining amount carries forward indefinitely until you have taxable income to apply it against.

Yes. The student first uses as much as needed to reduce their own tax to zero. Anything left over (up to the $5,000 transfer limit, less what was used) can be transferred. Anything still left carries forward to next year.

No. The federal education and textbook amounts were eliminated effective 2017 — only the tuition amount (Form T2202) remains federally. Unused education/textbook amounts carried forward from 2016 or earlier can still be claimed.

Eligible tuition is fees paid to a qualifying post-secondary institution (or occupational-skills courses certified by Employment and Social Development Canada) — reported on Form T2202. Fees must total more than $100 per institution. Ancillary fees (student association, athletics) are partly eligible; textbooks, residence, and meal plans are not.

Yes. If you were a student in full-time attendance at a university outside Canada in a course leading to a degree, the school issues Form TL11A and you claim it like Canadian tuition. Fees for a course lasting less than three consecutive weeks do not count. Students who commute to a US institution near the border use Form TL11C.