Line 384 – Tuition or examination fees

Line 384 – Tuition or examination fees

You can claim an amount for your tuition or examination fees if they were paid for 2012 or if they were paid for 1997 through 2011 but not previously used to calculate a tax credit for tuition or examination fees. You can transfer the unused portion of your tuition or examination fees paid for the year to one of your parents or grandparents or one of your spouse's parents or grandparents. To claim, carry forward or transfer tuition or examination fees, complete Schedule T and enclose it with your return.

If you are not claiming or transferring an amount for tuition or examination fees for 2012, you should still complete Schedule T to determine the cumulative amount of fees that you can carry forward. Enclose Schedule T with your return.

Even if your tuition or examination fees were paid by another person, you can claim a tax credit for the fees, or transfer the unused portion of the fees. If the fees were paid or reimbursed by an employer, see “Tuition or examination fees paid or reimbursed by an employer” below.

You cannot claim the following amounts as tuition or examination fees:

• the amount from box A of your RL-8 slip. Please note that,
  • if you are under 18, this amount can be claimed on line 367 as an amount for post-secondary studies by the person who is claiming an amount for a child under 18 enrolled in post-secondary studies with regard to you;
  • if you are 18 or older, you can complete Schedule S to find out if you can transfer to your father or mother an amount representing the recognized parental contribution to your education;
• the cost of board and lodging, books, student association fees, travel, parking, or any other expenses for which no official receipt was issued;
• the tuition or examination fees paid for a previous year throughout which you did not reside in Canada.

Tuition fees

You can claim a tax credit for your tuition fees paid for 2012 to

1. an institution at which you were enrolled in a post-secondary program;

2. an institution recognized by the Minister of Revenue, if you were enrolled at the institution for the purpose of acquiring or upgrading skills necessary for a remunerated activity, provided you were 16 or older at the end of the year;

3. a university outside Canada that you attended full time for at least 3 consecutive weeks (the course of study must lead to a diploma); or

4. an institution in the United States at which you were enrolled in a post-secondary program, provided you lived in Canada near the U.S. border throughout 2012 and regularly commuted between your home and the institution.

The educational institutions referred to in points 1 and 2 must be located in Canada unless, during the period for which the tuition fees were paid, you were living outside Canada temporarily.

Examination fees

You can claim a tax credit for your examination fees if they were paid for 2012 in order to take

• an examination that you must pass to become a member of a professional order named in Schedule I to the Professional Code;
• an examination with a professional organization in Canada or the United States that you must pass to obtain a permit to practise issued by a professional order named in Schedule I to the Professional Code or a title granted by the Canadian Institute of Actuaries;
• a preliminary examination that you must pass to take one of the above examinations; or
• an examination required to obtain a professional status, a licence or certification to practice a profession or a trade.

Minimum amount of tuition or examination fees

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.

Tuition or examination fees paid or reimbursed by an employer

If your tuition or examination fees were paid or reimbursed in whole or in part by your employer or your father's or mother's employer, you can claim a credit for the fees the employer paid or reimbursed, up to the amount included in your income or in your father's or mother's income.

Fees reimbursed under a vocational training program or a program designed to assist athletes

You can claim a tax credit for the tuition or examination fees reimbursed to you under a vocational training program or a program designed to assist athletes, provided the amount of the reimbursement is included in your income.

Unused portion of your tuition or examination fees (line 34 of Schedule T)

On line 34 of Schedule T, enter the amount from line 40 of your Schedule T for 2011 or the amount shown on your notice of assessment or reassessment for 2011.

If tuition or examination fees were paid after 1996, but in 2011 you did not calculate the amount that could be carried forward, enter the result of the following calculation on line 34 of Schedule T: the eligible fees paid for 1997 through 2011 (the fees for each year must be more than $100), minus the fees that have already been used to calculate this credit for previous years or that have been transferred to one of your parents or grandparents or one of your spouse's parents or grandparents.

Carry-forward of tuition or examination fees

You can carry forward to a future year your eligible tuition or examination fees for 1997 through 2012, provided you have not already used the fees to calculate this credit and have not transferred them to one of your parents or grandparents or one of your spouse's parents or grandparents. To calculate the amount that can be carried forward, complete Schedule T and enclose it with your return.

For more information, consult the brochure Tax Credit for Tuition or Examination Fees (IN-112-V).