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

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, and this page covers the federal and provincial rates, which fees count, Form T2202, and transferring or carrying forward the unused amount. It is one of the education and family credits in our deductions and credits directory. Other education costs, such as the Canada Training Credit and employer-paid courses, are sorted out in which education expenses you can deduct.

How the Credit Works

Because the credit is non-refundable, it can only reduce taxes owed to $0; how a non-refundable credit is valued is explained in our deductions vs credits guide. Ontario, Alberta, and Saskatchewan have eliminated their provincial tuition tax credit, so residents of those provinces only get the 14% federal credit (see the provincial table below).

Provincial Tuition Tax Credit Rates

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 (British Columbia)

Note: an Ontario, Alberta, or Saskatchewan student with the same $8,000 in tuition would only get the $1,120 federal credit, since those three provinces have no provincial tuition credit.

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:

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

A transfer to a spouse is one of several tax effects of marriage or common-law status.

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

Example:

Option 3: Carry Forward

Any unused credits carry forward indefinitely and can be used in future years when you have taxes payable.

Carry forward vs transfer: a carry-forward has no limit on the amount and stays with the student for years when they owe tax, such as after graduation. A transfer uses the credit now on a parent’s, grandparent’s or spouse’s return, up to the $5,000 cap; whatever is transferred can’t be carried forward by the student later.

Provincial Differences

Ontario

• No provincial tuition credit: eliminated for tuition paid after September 4, 2017
• Federal credit only (14% for 2026)
• Any Ontario provincial tuition/education amounts accumulated before September 2017 can still be carried forward and used

Quebec

• Uses a different system (tuition credit + RL-8 form)
• 8% flat statutory rate on tuition paid (separate from Quebec’s income tax brackets)
• Different transfer rules apply

Alberta

• No provincial tuition credit: eliminated starting with the 2020 tax year
• Federal credit only (14% for 2026)
• Alberta previously offered a provincial credit before 2020; amounts accumulated before then can still be carried forward

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

1. Not claiming all fees – Include mandatory ancillary fees
2. Forgetting carry-forwards – Previous years’ unused amounts are shown on your Notice of Assessment
3. Transferring without comparing – A transferred amount is gone, while a carried-forward amount stays available for the student’s later returns
4. Missing provincial credits – Both federal and provincial credits apply, except in Ontario, Alberta, and Saskatchewan, which no longer offer a provincial tuition credit
5. Not requesting T2202 – Contact your school if you haven’t received it

How to Claim

1. Get your T2202 from your school (or CRA My Account)
2. Complete Schedule 11 (Federal Tuition, Education, and Textbook Amounts)
3. If transferring, complete the transfer section and have the recipient claim it
4. 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.

To see how the credit changes your overall tax bill, the income tax calculator estimates your federal and provincial tax.