How much is the tuition tax credit worth?

The federal tuition tax credit is worth 15% of eligible tuition fees. For example, if you paid $10,000 in tuition, your federal credit is $1,500. Most provinces offer an additional provincial credit of 5-10%.

Can I transfer my tuition tax credit to a parent?

Yes. You can transfer up to $5,000 of unused federal tuition tax credits to a parent, grandparent, spouse, or common-law partner. The transfer amount cannot exceed $5,000 minus any credits you use yourself.

How do I carry forward tuition tax credits?

Any unused tuition tax credits are automatically carried forward to future tax years. There is no time limit — you can use them whenever you have taxes payable to offset.

Do tuition credits apply to professional development or online courses?

Only if the institution is a designated educational institution in Canada (or a qualifying foreign university for full-time programs). Professional courses from non-designated providers or platforms like Coursera/Udemy do not qualify. Trade schools, many colleges, and professional programs (law, medical, CPA) at qualifying institutions do qualify.

Should I transfer tuition credits to a parent or carry them forward?

If your parent is in a high tax bracket and you expect low income for several more years, transferring gives an immediate benefit. If you will have taxable income soon (within 1–2 years), carrying forward is better since you retain the credit. Note: once you transfer credits, you cannot reverse the decision. Carry-forward credits have no expiry, so they are never wasted.

Tuition Tax Credit Canada 2026: 15% Federal + Provincial (How to Claim & Transfer)

Tuition Tax Credit 2026

The tuition tax credit is a non-refundable tax credit that reduces your taxes payable. It’s based on eligible tuition fees paid to qualifying educational institutions.

How the Credit Works

Credit Type	Rate	Example ($10,000 tuition)
Federal credit	15%	$1,500
Provincial credit	5-10%	$500-$1,000
Total credit	20-25%	$2,000-$2,500

The credit is non-refundable, meaning it can only reduce taxes owed to $0 — you won’t receive a refund if the credit exceeds your taxes.

Provincial Tuition Tax Credit Rates

Province	Rate	Credit on $10,000
ON	5.05%	$505
BC	5.06%	$506
AB	10%	$1,000
SK	10.5%	$1,050
MB	10.8%	$1,080
QC	8% (tuition credit)	$800
NS	8.79%	$879
NB	9.40%	$940
NL	8.7%	$870
PE	9.8%	$980

Eligible Tuition Fees

Qualifies as Tuition

University tuition
College tuition
Trade school fees
Qualifying occupational courses
Ancillary fees (if mandatory)
Examination fees for professional designations

Does NOT Qualify

Student association fees
Health and dental plan fees
Parking
Residence and meals
Books and supplies
Transportation
Tutoring

Calculating Your Credit

Example: Full-Time Student

Item	Amount
Tuition paid	$8,000
Federal credit (15%)	$1,200
Provincial credit (ON 5.05%)	$404
Total tax reduction	$1,604

Minimum Threshold

You must pay at least $100 in eligible tuition to claim the credit. Fees under $100 don’t qualify.

T2202 Form

Your educational institution provides Form T2202 (Tuition and Enrolment Certificate) by the end of February. It shows:

Box	Description
A	Eligible tuition fees
B	Part-time months
C	Full-time months

Enter amounts from your T2202 on Schedule 11 of your tax return.

Using, Transferring, or Carrying Forward

You have three options for your tuition tax credit:

Option 1: Use It Yourself

Use the credit to reduce your current year’s taxes to $0. This is the default — credits are applied to your own return first.

Option 2: Transfer to a Family Member

Transfer up to $5,000 of unused federal credits to:

Parent or grandparent
Spouse or common-law partner

Transfer calculation: Maximum transfer = $5,000 – credits you used yourself

Example:

Item	Amount
Total tuition	$8,000
Your taxes payable	$500
Credits used by you	$3,333 (to reduce taxes to $0)
Available for transfer	$4,667
Maximum transfer	$4,667 (under $5,000 limit)

Option 3: Carry Forward

Any unused credits carry forward indefinitely. Use them in future years when you have taxes payable.

Best strategy: Carry forward is usually better than transferring, because:

No limit on carry forward amount
You’ll likely be in a higher tax bracket after graduation
The credit will be worth more to you later

Provincial Differences

Ontario

5.05% provincial credit rate
Up to $5,000 can be transferred
Unlimited carry forward

Quebec

Uses a different system (tuition credit + RL-8 form)
8% on tuition paid
Different transfer rules apply

Alberta

10% provincial credit rate
Higher provincial benefit than most provinces

Students Living Abroad

Tuition paid to qualifying foreign universities may be eligible if:

You are a Canadian resident
The program is at least 3 consecutive weeks
It leads to a degree
The institution is on CRA’s designated list

Professional Exam Fees

Fees for licensing/certification exams may qualify if:

Required for professional status
Not employment-related training
The institution is CRA-designated

Qualifying examples:

CPA exam fees
Bar admission exams
Medical licensing exams

Common Mistakes

Not claiming all fees – Include mandatory ancillary fees
Forgetting carry-forwards – Check previous years’ unused amounts on your Notice of Assessment
Transferring when you shouldn’t – Keep the credit if you’ll earn more later
Missing provincial credits – Both federal and provincial credits apply
Not requesting T2202 – Contact your school if you haven’t received it

How to Claim

Get your T2202 from your school (or CRA My Account)
Complete Schedule 11 (Federal Tuition, Education, and Textbook Amounts)
If transferring, complete the transfer section and have the recipient claim it
Provincial schedule varies by province

Education and textbook amounts: eliminated federally in 2017

Prior to 2017, students could claim an additional Education Amount ($400/month full-time or $120/month part-time) and a Textbook Amount ($65/month full-time or $20/month part-time) in addition to the tuition credit. These were eliminated federally starting with the 2017 tax year.

Some provinces (Manitoba, Ontario) still have their own provincial education or textbook amounts. Check your province’s tax return instructions. If you have unused federal education or textbook carry-forward amounts from before 2017, they can still be applied on current-year returns.