If you aren’t able to use the full amount of the credit, any unused credits can be carried forward to a future tax year, or transferred to a spouse/common-law partner or parent/grandparent. Calculating and Claiming Tuition Tax CreditsĪs a non-refundable credit, if the tuition amount is greater than the tax owed, the non-refundable credit can only be used to reduce or eliminate the student’s federal/provincial tax bill but won’t generate a refund. For example, if a student attends university, but takes high school equivalency courses to prepare for later post-secondary courses, the student may not be eligible to claim tuition on the equivalency courses. This is also true if an employer pays tuition to a parent on a student’s behalf.Īn eligible course load must be post-secondary in nature or a trades school can qualify as well. If a student’s employer pays or reimburses tuition, the student is not eligible to claim the credit unless the employer includes the tuition amount in the student’s earnings. Schools outside Canada qualify if the time abroad is full-time study lasting at least three weeks. Students continuing education after high school are typically eligible. Generally, any student over the age of 16 who is enrolled in post-secondary level courses at a Designated Educational Institution in Canada can claim the tuition credit. This Non-Refundable Tax Credit is used to offset part of the expense of college or university by reducing any tax the student may have payable. Tuition itself comprises a big portion of a student’s costs, and qualifying students can claim the Tuition Tax Credit. The cost of post-secondary education represents a financial burden to many Canadian students and their families.