Canadian Tuition Tax Credit Calculator

You multiply your eligible tuition by the lowest federal tax bracket rate (15% for 2024, 14.5% for 2025, 14% from 2026 onward following the rate cut). The result is a non-refundable credit that reduces your federal tax owing — but cannot generate a refund on its own.

Yukon (2017+), Ontario (2018+), Saskatchewan (2018+), British Columbia (2019+), and Alberta (2020+) have abolished their provincial tuition credits. New Brunswick eliminated its credit in 2017 but reinstated it in 2019. All other provinces and territories still offer the credit at their lowest provincial bracket rate. Quebec uses Schedule T at a flat 8% rate, filed separately with Revenu Québec.

Federally, up to $5,000 of tuition can be transferred to a spouse, parent, or grandparent — but only the amount the student does not need to reduce their own tax to zero. Any excess beyond the transfer cap carries forward indefinitely for the student.

The credit is non-refundable, so you cannot claim it as a refund. You can transfer up to $5,000 of tuition to a relative for them to use, and any remaining amount carries forward indefinitely until you have taxable income to apply it against.

Yes. The student first uses as much as needed to reduce their own tax to zero. Anything left over (up to the $5,000 transfer limit, less what was used) can be transferred. Anything still left carries forward to next year.

No. The federal education and textbook amounts were eliminated effective 2017 — only the tuition amount (Form T2202) remains federally. Unused education/textbook amounts carried forward from 2016 or earlier can still be claimed. A few provinces kept their own education amount even though the federal one is gone.

Eligible tuition is fees paid to a qualifying post-secondary institution (or occupational-skills courses certified by Employment and Social Development Canada) — reported on Form T2202. Fees must total more than $100 per institution. Ancillary fees (student association, athletics) are partly eligible; textbooks, residence, and meal plans are not.

Yes. If you were enrolled full-time (or in a course lasting at least three consecutive weeks) at a university outside Canada leading to a degree, the school issues Form TL11A and you claim it like Canadian tuition. Students who commute to a US institution near the border use Form TL11C.