Unused tuition or examination fees

To enter the unused tuition fees carried forward from the previous year, please follow these steps:

1- On the "Left side menu of the Interview tab", select "Interview setup".

2- On the screen to your right, go to the "Student" group, check the box "Tuition, education, textbooks, student loans and Canada training credit" and that required to complete your tax return and click "Next" at the bottom of the page.

3. Return to the "Left-side menu of the Interview tab", select the topic "Tuition, education, student loans".

4. On the page to your right, click on the plus sign "+" icon to the right of the line "T2202* Tuition and enrolment certificate (TL11A and TL11C) (Line 32300)".

5. On the "Tuition, education and textbook amounts (T2202, TL11A, TL11C)" page, under "Unused tuition and education amounts" there are two (2) parts, "Unused tuition and education amounts from prior years - federal" and "Unused tuition and education amounts from prior years - provincial".

6. For Quebec residents, use one or both of the following lines, "Unused portion of Quebec tuition or examination fees at the rate of 20%" or "Unused portion of Quebec tuition or examination fees at the rate of 8%".

7. Enter the unused federal and provincial deferred tuition amounts shown on your federal and provincial assessment notices for the previous year.

8.  If you do not have to pay tax, the amount will be carried over by the program on federal Schedule 11 to line 25 and, for Quebec residents, on Schedule T on line 40 if rate is 20%, and on line 48 if it is 8%.

For more information on tuition fees, please consult the following links:

For the CRA:

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

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p105.html

For Revenu Québec:

https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/350-to-398-1-non-refundable-tax-credits/line-398/

https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/in-112-v/

ID: 20210719120836NAX.xml

Webpage: KPA355-20210719120836NA.htm

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