Claiming fees

You can claim only the fees paid for courses you took in the year. More than $100 for the year must have been paid to each educational institution whose fees you claim.

ELIGIBLE INSTITUTIONS

You can claim tuition fees paid to any of the following institutions:

  • a university, college, or other educational institution in Canada for courses at a post-secondary school level
  • an educational institution in Canada certified by the Minister of Human Resources and Skills Development Canada for courses (if you were 16 or older at the end of the year) to develop or improve skills in an occupation
  • a university, college, or other educational institution in the United States for courses at a post-secondary school level if you lived in Canada near the border throughout the year and you commuted to the school
  • a university outside Canada, if you were in full-time attendance, for courses that were at least 13 consecutive weeks long and that will lead to a degree.

You are not considered to be in full-time attendance at a university outside Canada if you are taking courses through a distance-learning program or over the Internet.

What you can claim

Eligible tuition fees include:

  • admission fees
  • charges for the use of library or laboratory facilities
  • examination fees
  • application fees (but only if the student later enrols in the institution)
  • charges for a certificate, diploma, or degree
  • mandatory computer service fees
  • academic fees
  • the cost of any books that are included in the total fees for a correspondence course
  • fees, such as athletic and health services fees, paid to a university, college, or other educational institution in addition to your tuition for post-secondary courses, when such fees are required to be paid by all students. If not all students are required to pay them, then amounts eligible are limited to $250.

What you can't claim

You cannot claim the following tuition fees:

  • fees paid or reimbursed by your or your parent's employer, where the amount is not included in your or your parent's income
  • fees paid by a federal, provincial, or territorial job training program, where the amount is not included in your income
  • fees paid (or eligible to be paid) under a federal program to help athletes, where the payment or reimbursement has not been included in your income.

You cannot claim the following as tuition fees:

  • students' association fees
  • medical care
  • transportation and parking
  • meals and lodging
  • goods of lasting value that you will keep, such as a computer, microscope, uniform, or an academic gown
  • initiation or entrance fees to a professional organisation
  • cost of books (other than books that are included in the total fees for a correspondence course).

EDUCATION AMOUNTS

You can claim a full-time education amount for each whole or part month that you were enrolled in a qualifying educational program at a designated educational institution and any of the following apply:

  • you were enrolled full-time
  • you were enrolled part-time and you can claim the disability amount
  • you were enrolled part-time because of a mental or physical impairment, but you do not qualify for the disability amount.

You can claim a part-time education amount for each whole or part month that you are enrolled in a specified educational program at a designated educational institution.

You can claim only one education amount for each month-the full-time amount or the part-time amount.

If you were under 16 at the end of the year, you can claim the education amount only for courses you took at the post-secondary level.

Your educational institution will send you Form TL11A, Tuition Fees and Education Amount Certificate - University Outside Canada. It will show the number of months you were enrolled in a qualifying educational program or a specified educational program.

You cannot claim the education amount if you:

  • received a grant or were reimbursed for the cost of your courses from a person with whom you deal at arm's length, other than by award money received
  • received a benefit as part of a program (such as free meals and lodging from a nursing school)
  • received a salary or wages while taking a course related to your job (such as if you were employed by an accounting firm and you took courses leading to an accounting degree)
  • received an allowance for a program such as a training allowance.

Note: Under proposed changes, you can claim the education amount if you received a salary or wages while you were taking a course related to your job. This change applies to 2004 and later years.

Note: A grant, reimbursement, benefit, or allowance does not include any scholarship, fellowship, bursary, or prize you received, or any benefit you received under the Canada Student Financial Assistance Act, Canada Student Loans Act, or An Act respecting financial assistance for students of the Province of Quebec.

These amounts also do not include any financial assistance provided under Part II of the Employment Insurance Act (as shown in box 20 of your T4E slip), a labour-market development agreement as part of a similar provincial or territorial program, or a program developed under the authority of the Department of Human Resources Development Act.

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