  Tuition and education amounts |
Use the keyword Tuition-Edu to enter tuition and education amounts for the taxpayer or for a dependant not processed.
If you choose the option "Transfer amount from dependant not processed", make sure to enter only tuition and education amounts from a dependant who is not part of the family unit.
DT Max will transfer or carry forward the tuition and education amounts if applicable.
The following options are applicable for the keyword Tuition-Edu.
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Line 32300 - Tuition, education, and textbook amounts (Schedule 11)
Use the keyword Tuition-Fees-Can to enter the amount of tuition fees paid to Canadian educational institutions. Not all fees can be claimed. To qualify, the fees paid to attend a Canadian educational institution must be more than $100. Consequently, if the total of the amounts entered for the same institution is not more than $100, DT Max will not enter such fee on Schedule 11. If the amount entered is greater than $100, the tuition fees will be entered on line 32000 of Schedule 11. For the Québec return, you can claim a credit for your tuition or examination fees, or transfer the unused portion of your fees to one of your parents or grandparents or one of your spouse's parents or grandparents, only if the fees total more than $100 for the year. Consequently, if the amounts entered do not total more than $100, DT Max will not enter the fees on Schedule T. If the total amount is greater than $100, the amount will be entered on line 41 of Schedule T. DT Max will transfer the tuition fees if applicable. Use [Alt-J] to enter different values for other jurisdictions.
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Line 32300 - Tuition, education, and textbook amounts (Schedule 11)
Use the keyword Tuition-OutsideCan to enter the eligible tuition fees paid to foreign educational institutions. Not all fees can be claimed. To qualify, the fees paid to attend a foreign educational institution must be more than $100. Consequently, if the total of ths amounts entered for the same institution is not more than $100, DT Max will not enter such fee on Schedule 11. If the amount entered is greater than $100, the tuition fees will be entered on line 32001 of Schedule 11. For the Québec return, you can claim a credit for your tuition or examination fees, or transfer the unused portion of your fees to one of your parents or grandparents or one of your spouse's parents or grandparents, only if the fees total more than $100 for the year. Consequently, if the amounts entered do not total more than $100, DT Max will not enter the fees on Schedule T. If the total amount is greater than $100, the amount will be entered on line 41 of Schedule T. DT Max will transfer the tuition fees if applicable. Use [Alt-J] to enter different values for other jurisdictions.
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Line 32300 - Tuition, education, and textbook amounts (Schedule 11)
Use Tuition-OutsideQue to indicate if the tuition fees were paid to an institution located outside Quebec. This information is used on Quebec Schedule T.
AFR-MonthsMemo AFR - Note
The following options are applicable for the keyword AFR-MonthsMemo.
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Line 32300 - Tuition, education, and textbook amounts (Schedule 11)
Use SchoolMonths to enter the number of months at school in full-time or part-time attendance.
This information is used to complete the 2023 enrolment information section on Schedule 11. This additional information is required for the administration of federal programs such as the Canada workers benefit, scholarship exemption, life long learning plan, and various provincial/territorial programs.
For Quebec income tax purposes, the number of months are required to determine the number of semesters in school full-time. This information is used to calculate an amount respecting dependent children on line 367 of the Quebec income tax return (part A of schedule A). DT Max will indicate: - one semester for three to five months of school;
- two semesters for six months or more.
The maximum number of semesters in school per year is two.
The following options are applicable for the keyword SchoolMonths.
Full-time post-secondary studies (T2202 Box 25) Enter the number of months during which the person attended full-time post-secondary studies.
This number of months will appear on box 25 of Form T2202. If that person received an RL-8 slip and attended school for less than 6 months, DT Max will allow $3 537.00 for post-secondary studies on line 18 of Schedule A. If that person attended school for 6 months or more, DT Max will allow $7 074.
Part-time post-secondary studies (T2202 Box 24) Enter the number of months during which the person attended part-time education.
This number of months will appear on box 24 of Form T2202. Part-time education is attendance at a program lasting at least 3 consecutive weeks and involving a minimum of 12 hours of courses each month.
Part-time (T2202 Box 24) - Major functional deficiency Enter the number of months during which the person attended only part-time studies because he/she had an impairment restricting one of the activities listed in Guide RC4064, Disability-Related Information, but the taxpayer's condition was not severe and prolonged.
You must submit a letter from a medical doctor, optometrist, audiologist, occupational therapist, psychologist, physiotherapist, or speech language pathologist to certify your impairment.
Quebec
For purposes of the tax credit respecting the work premium (Schedule P), when a person suffers from a major functional deficiency within the meaning of Regulation respecting financial assistance for education expenses and for this reason he or she during a taxation year studies at part-time, and that as part of its program, he or she receives at least 20 hours of instruction per month, this person is deemed to be pursuing full-time studies during the year. DT Max will consider that person as not eligible for the tax credit relating to the work premium of Schedule P. The major functional deficiency must be attested in a medical certificate.
The usually used as medical certification form is the Medical Certificate - Major Functional Disabilities and Other Recognized Disabilities (1015) . The following are major functional deficiencies: - severe visual deficiency: visual acuity in each eye, after correction by means of appropriate ophthalmic lenses, excluding special optical systems and additions greater than 4.00 dioptres, is not more than 6/21, or the field of vision in each eye is less than 60 degrees in the 180-degree and 90-degree meridians and, in either case, the person is unable to read, write or move about in a familiar environment;
- severe hearing deficiency: the ear having the greater hearing capability is affected by a hearing deficiency evaluated, according to American National Standards Institute Standards S3.6-1989, to be an average of at least 70 decibels, in aerial conduction, on any of the 500, 1,000 or 2,000 Hertzian frequencies;
- a motor deficiency, if it results in significant and persistent limitations for the student in the performance of his or her daily activities: loss, malformation or abnormality in the skeletal, muscular or neurological systems responsible for body motion; and
- an organic deficiency, if it results in significant and persistent limitation for the student in the performance of his or her daily activities: disorder or abnormality in the internal organs forming part of the cardiorespiratory, gastrointestinal and endocrinal systems.
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Line 32300 - Tuition, education, and textbook amounts (Schedule 11)
This amount overrides the number of semesters in school full time for the purpose of calculating an "amount respecting dependent children" on line 367 of the Quebec income tax return. (part A of schedule A). The maximum number of semesters is two.
The following options are applicable for the keyword Trimestre-OV.
One semester
Two semesters
No semester
Starting in 1997, unused tuition and education amounts may be carried forward by the student. The keyword Tuition-CF allows DT Max to automatically carry forward the student's unused credit. The amount is calculated on schedule 11 of the federal income tax return.
Starting in 1997, unused tuition and education amounts may be carried forward by the student. The keyword Tuition-CF allows DT Max to automatically carry forward the student's unused credit. The amount is calculated on Schedule 11 of the provincial income tax return.
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Line 32300 - Tuition, education, and textbook amounts (Schedule 11)
Enter your unused Ontario tuition and education amounts from your 2022 notice of assessment or reassessment. If the taxpayer was a student who was not a resident of Ontario at the end of the year but had income allocated to Ontario, this amount will be use to complete the schedule ON(S11)MJ to calculate the Ontario tuition and education amounts.
Enter your unused Alberta tuition and education amounts from your 2022 notice of assessment or reassessment. If the taxpayer was a student who was not a resident of Alberta at the end of the year but had income allocated to Alberta, this amount will be use to complete the schedule AB(S11)MJ to calculate the Alberta tuition and education amounts.
Enter your unused Saskatchewan tuition and education amounts from your 2022 notice of assessment or reassessment. If the taxpayer was a student who was not a resident of Saskatchewan at the end of the year but had income allocated to Saskatchewan, this amount will be use to complete the schedule SK(S11)MJ to calculate the Saskatchewan tuition and education amounts.
Use the keyword Tuition-Que-CF to enter the unused portion of the Quebec tuition or examination fees. Starting in 2013, the rate that applied to the transformation of tuition and examination fees into a tax credit was changed from 20% to 8% after the 2013 winter session. The 20% rate will still apply to the transformation of carried-forward tuition and examination fees into a tax credit, as long as those fees were paid in regards to a tax year prior to tax year 2013 or, if such fees were paid in regards to tax year 2013, that these are fees on which the 20% rate applies.
The following options are applicable for the keyword Tuition-Que-CF.
Use the keyword Claim-Limit-Que to limit the tax credit for tuition or examination fees on line 398 of the Quebec income tax return. DT Max will take this amount into account when calculating the unused tuition and education amount to carry forward.
The following options are applicable for the keyword Claim-Limit-Que.
Use the keyword TransferOV.t if you wish to override the tuition and education amount transfer made automatically by DT Max.
Do not use this keyword unless you want to modify the choice made by DT Max.
Note that this transfer override does not apply for Quebec.
The following options are applicable for the keyword TransferOV.t.
Choice made by DT Max
Carry forward to use next year
Transfer to optimal parent
Transfer to family head
Transfer to spouse of family head
Transfer to spouse
Transfer to parent not processed
Use the keyword Transf-Limit to limit the tuition and education amount to be transferred to a spouse or a supporting person.
Use the keyword Prov-Tr-Limit to limit the provincial tuition and education amount to be transferred to a spouse or a supporting person.
The Quebec tuition and examination fees are transferable through Schedule T. When the option "Transfer to parent not processed" is selected, other keywords appear to enter information needed to identify the person to whom the tuitions fees are transferred.
The following options are applicable for the keyword Transfer-SchT.
Choice made by DT Max
Do not use and do not transfer, carry forward to next year
Transfer to family head
Transfer to spouse of family head
Transfer to parent not processed
Do not transfer
Use the keyword Transfer-Limit.t to limit the tax credit for tuition or examination fees to be transferred to either your mother, father, grandmother, grandfather or your spouse's. This amount should appear on line 68 of the student's Schedule T.
Use the keyword Transf-Name.t to designate the person to whom the Québec tuition and exam fees are transferred.
Use the keyword Transf-FirstName to designate the name of the person to whom the Québec tuition amount is transferred.
Use the keyword Relationship.t to identify the relationship between the student and the person to whom the Québec tuition and exam fees are transferred.
The following options are applicable for the keyword Relationship.t.
Father
Mother
Grandmother
Grandfather
The Quebec tuition post-secondary amount is transferable through Schedule S. When the keyword Transfer-SchS is selected, many other keywords appear to enter information allowing the transfer of the post-secondary studies amount.
The following options are applicable for the keyword Transfer-SchS.
Use the keyword Transfer-Limit.s to limit the post-secondary studies amount to be transferred to the mother or the father. This amount should appear on line 20 of the student's schedule S. This keyword is available twice.
Use the keyword Trans-Name.s to designate the name of the person to who the Québec post-secondary studies amount is transferred.
Use the keyword . to enter the first name of the person to who the Québec post-secondary studies amount is transferred.
Use the keyword Relationship.s to identify the relationship between the student and the person to who the Québec tuition amount is transferred.
The following options are applicable for the keyword Relationship.s.
Brother
Sister
Aunt
Uncle
Father
Mother
Grandmother
Grandfather
Great grandmother
Great grandfather
Use the keyword Loan-Interest to enter the amount of interest paid on a student loan under the Canada Student Loans Act. Use [Alt-J] to enter different values for other jurisdictions.
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Line 31900 - Interest paid on your student loan
Enter the amount of interest paid on student loans which you have not yet deducted.
The program will claim the deduction this year on line 31900 of your federal return.
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Line 31900 - Interest paid on your student loan
Enter the interest paid on student loans in prior years and not claimed - Quebec (schedule M).
Use the keyword Loan-Limit to limit the amount of student loan interest to be claimed in the year. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword Solid-Received to enter the solidarity tax credit received in the year (Schedule S L.10).
This amount will be reported on line 10 of Schedule S and will reduce the amount that can be transferred by a child aged 18 or over enrolled in post-secondary studies.
Starting in 2007, bursaries are not taxable if the taxpayer can deduct in the calculation of the tax payable for the program of studies a tuition, education and textbook amount for the immediately preceding taxation year or for the following taxation year.
The following options are applicable for the keyword Hist-School.
Last year - post-secondary studies
Last year - Not post-secondary studies
Next year - post-secondary studies
Use the keyword Tuition-Dep to enter the name of the dependent student, and the tuition amount to be transferred from this student, that is not being processed.
This amount will be added to other amounts that appear on line 32400.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 32400 - Tuition, education, and textbook amounts transferred from a child
 See the CRA's general income tax guide:
Line 32400 - Tuition amount transferred from a child or grandchild
Enter the child's last name.
Enter the child's first name.
Enter the child's social insurance number.
Enter the child's date of birth.
Enter the child's relationship to your client.
The following options are applicable for the keyword Child-Relation.
Son
Daughter
Brother
Sister
Niece
Nephew
Grandson
Granddaughter
Son-in-law
Daughter-in-law
Use the keyword Prov-Tuition-Dep to enter the name of the dependent student, and the provincial tuition and education amount to be transferred from this student, whose data is not being processed.
This amount will be added to other amounts that appear on line 58600 of provincial forms 428.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 32400 - Tuition, education, and textbook amounts transferred from a child
See the CRA's general income tax guide:
Line 32400 - Tuition amount transferred from a child or grandchild
Use the keyword Tuition-Dep-Que to enter the name of the student, and the Quebec tuition fees to be transferred from this student, whose data is not being processed.
Schedule S
This amount appear at line 20 of the student's Schedule S. This amount will be entered onto line 367 of TP1 of the designated person. This person can be the mother, the father, the grand-mother, the grand-father of the student or the husband's.
Schedule T
This amount appear at line 68 of the student's Schedule T. This amount will be entered onto line 398.1 of TP1 of the designated person. This person can be the mother, the father, the grand-mother, the grand-father of the student or the husband's.
The following options are applicable for the keyword Tuition-Dep-Que.
Tuition or examination fees tax credit transfered (Sch. T)
Post-secondary studies amount transf. by the child (Sch. S) Please note that this option is used ONLY to claim the amount transferred by a child 18 or over enrolled in post-secondary studies on line 28 of Schedule A. It is not used to claim any other amount where the child is considered as a dependent child.
Enter the child's last name.
Enter the child's first name.
Enter the child's social insurance number.
Enter the child's date of birth.
Enter the child's relationship to your client.
The following options are applicable for the keyword Child-Relation.
Son
Daughter
Brother
Sister
Niece
Nephew
Grandson
Granddaughter
Son-in-law
Daughter-in-law
Use the keyword Tuition-Donation to enter the charitable donations, as indicated in T2202 slip and in box C of the RL-8.
The following options are applicable for the keyword Tuition-Donation.
Use [Alt-J] to enter different values for other jurisdictions.
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Line 34900 - Donations and gifts (Schedule 9)
T2202 - Name and address of designated educational institution.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 32300 - Tuition, education, and textbook amounts (Schedule 11)
T2202 Box 11 - School type
The following options are applicable for the keyword School-Type.
T2202 Box 12 - Flying school or club
The following options are applicable for the keyword Flying-School.
1. Private pilot's license
2. Commercial pilot's licenses
3. Civil flying instructor rating
4. Helicopter category rating
5. Instrument rating
6. Other
T2202 Box 13 - Name of program or course
T2202 Boxes 19,20 - Session periods #1 : From YY/MM TO YY/MM
The following options are applicable for the keyword Session1-Periods.
T2202 Boxes 21,22 - Session periods #1 : Number of months part-time/full-time
The following options are applicable for the keyword Session1-#Months.
T2202 Box 23 - Session periods #1 : Eligible tuition fees, part-time and full-time
T2202 Boxes 19,20 - Session periods #2 : From YY/MM TO YY/MM
The following options are applicable for the keyword Session2-Periods.
T2202 Boxes 21,22 - Session periods #2 : Number of months part-time/full-time
The following options are applicable for the keyword Session2-#Months.
T2202 Box 23 - Session periods #2 : Eligible tuition fees, part-time and full-time
T2202 Boxes 19,20 - Session periods #3 : From YY/MM TO YY/MM
The following options are applicable for the keyword Session3-Periods.
T2202 Boxes 21,22 - Session periods #3 : Number of months part-time/full-time
The following options are applicable for the keyword Session3-#Months.
T2202 Box 23 - Session periods #3 : Eligible tuition fees, part-time and full-time
T2202 Boxes 19,20 - Session periods #4 : From YY/MM TO YY/MM
The following options are applicable for the keyword Session4-Periods.
T2202 Boxes 21,22 - Session periods #4 : Number of months part-time/full-time
The following options are applicable for the keyword Session4-#Months.
T2202 Box 23 - Session periods #4 : Eligible tuition fees, part-time and full-time
T2202 Box 24 - Totals : Number of months part-time
T2202 Box 25 - Totals : Number of months full-time
T2202 Box 26 - Totals : Eligible tuition fees, part-time and full-time
Name of the part-time education program.
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Line 13010 - Taxable scholarship income and research grants
See the CRA's general income tax guide:
Line 13010 - Taxable scholarships, fellowships, bursaries, and artists' project grants
For a scholarship, fellowship, or bursary received in connection with a part-time program for which you are a part-time qualifying student, the scholarship exemption is equal to the amount of tuition paid for the program plus the costs of program-related materials.
The following options are applicable for the keyword PartTime-Fees.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 13010 - Taxable scholarship income and research grants
See the CRA's general income tax guide:
Line 13010 - Taxable scholarships, fellowships, bursaries, and artists' project grants
Enter the year of graduation.
The following options are applicable for the keyword Tuition-Rebate.
2025 graduates
2024 graduates
2023 graduates
2022 graduates
2021 graduates
2020 graduates
2019 graduates
2018 graduates
2017 graduates
2016 graduates
2015 graduates
2014 graduates
2013 graduates
2012 graduates
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Enter the program type from the Tuition Rebate Eligibility Certificate
The following options are applicable for the keyword Program-Type.
1 year Certificate, Diploma or Journeyperson
2 or 3 year Certificate or Diploma
3 year Undergraduate degree
4 year Undergraduate degree
This entry specifies which row (Program 1, Program 2, or Program 3) to use in form RC360 for the current certificate.
Select Program 1 if the taxpayer obtained only one Graduate Retention Program Eligibility Certificate for 2023. If you have another certificate, enter the information about your second certificate. Select Program 2 in this new section. For your 3rd certificate repeat the process and select Program 3.
The following options are applicable for the keyword Grad-Program-Num.
Program 1
Program 2
Program 3
Eligible tuition fees are tuition fees for which you were entitled to claim the federal tuition amount after 2004 and up to the date you graduated. The tuition fees have to be paid for your enrolment in the eligible program certified on the Tuition Rebate Eligibility Certificate.
If you have tuition fees but could not claim the federal tuition amount, you may still be entitled to this rebate, call the Canada Revenue Agency for more details.
Enter the rebates amounts available to be use in future years. Starting with the 2015 tax year, you can carry forward any unused credit for nine years after the year of graduation from the line 13 of part 2 on the RC360 form. Credits not used within this time period will expire.
The following options are applicable for the keyword Grad-Rebate-CF.
Unused graduate tuition tax credit
Entitled tuition rebates for 2022 taxation year
Entitled tuition rebates for 2023 taxation year
Entitled tuition rebates for 2024 taxation year
Entitled tuition rebates for 2025 taxation year
Entitled tuition rebates for 2026 taxation year
Entitled tuition rebates for 2027 taxation year
Entitled tuition rebates for 2028 taxation year
Entitled tuition rebates for 2029 taxation year
Entitled tuition rebates for 2030 taxation year
Entitled tuition rebates for 2031 taxation year
Enter the year and amount of the graduate tuition rebate used. The graduate tuition rebate can qualify for the rebate more than once, to a maximum lifetime benefit of $20,000.
The following options are applicable for the keyword Hist-Tuition-Reb.
2024
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Use the keyword CTC-Account to enter the Canada training credit limit (CTCL) at the beginning of the year. The Canada training credit is a refundable tax credit and will be available for eligible tuition and other fees paid for courses taken in 2021 and subsequent taxation years. The credit will be the lesser of the individual's Canada training credit limit for the taxation year, and half of the eligible tuition and fees paid to an eligible educational institution in respect of the year.
Starting in 2019, an individual can accumulate $250 in each year, up to a maximum of $5,000 in a lifetime if they satisfied all of the following conditions for the year: - file a tax return for the year;
- be at least 25 years old and under 65 years old at the end of the year;
- be resident in Canada throughout the year;
- have a total of $10,000 (1) or more of income (including income from an office or employment, self-employment income, employment insurance maternity and parental benefits or provincial parental insurance benefits, the taxable part of scholarship income and research grants, the tax-exempt part of earnings of status Indians and emergency service volunteers, and income under the Wage Earner Protection Program Act); and
- have individual net income for the year that does not exceed the top of the third tax bracket $165,430 (1).
(1)
Earning and income thresholds will be subject to annual indexation.
The Canada training credit limit will be communicated to you each year on your Notice of Assessment (NOA) and will be available through the CRA's My Account portal. Your 2023 NOA will indicate your Canada training credit limit for 2024 that may be used if you pay eligible tuition and fees for courses taken in 2024 and you wish to claim the Canada training credit on your 2024 income tax and benefit return in respect of those fees.
You cannot transfer any unused Canada training credit limit to another individual. Any balance at the end of the year you turn 65 will expire. Therefore, no determination of your Canada training credit limit will be made for any year following the year you turn 65.
You can however, where applicable, carry forward unused eligible tuition fees and expenses paid in respect of the year (net of the Canada training credit claimed that year), or transfer them to your spouse or common-law partner, parent or grandparent, for the purpose of the Tuition Tax Credit.
The following options are applicable for the keyword CTC-Account.
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Line 45350 - Canada training credit (CTC) (Schedule 11)
Use the keyword CTC-Claim to claim the Canada training credit on line 45350 of the federal tax return in the current year. The taxpayer may be able to claim the Canada training credit starting with your 2021 income tax and benefit return, for eligible tuition and fees paid for courses taken in 2021.
You can claim the Canada training credit for a taxation year if you satisfy all the following conditions: - you file an income tax and benefit return for the year;
- your Canada training credit limit for the year is greater than zero;
- you are resident in Canada throughout the year;
- tuition or fees are paid to an eligible educational institution in respect of the year; and
- the tuition and fees are otherwise eligible for the existing tuition tax credit.
Note that individuals under the age of 26 or over the age of 65 at the end of a year have a Canada training credit limit of zero and thus cannot claim the Canada training credit for tuition and fees incurred in respect of that year.
The Canada training credit claimed on your income tax and benefit return will reduce your tax owing. If the credit is more than your tax owing, you will get a refund for the difference.
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Line 45350 - Canada training credit (CTC) (Schedule 11)
Use the keyword CTC-Limit to limit the amount you can to claim for the Canada training credit.
Use the keyword CTC-Prior-Claimed to enter the Canada training credit claimed in the previous years.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 45350 - Canada training credit (CTC) (Schedule 11)
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Tuition-Fees-Can 
TransferOV.t 
Transf-Limit