How much is the tuition tax credit worth?

The federal tuition tax credit is 15% of eligible tuition fees. On $10,000 of eligible tuition, the credit is $1,500 of federal tax reduction. Most provinces also offer a matching provincial tuition credit (rates vary; some provinces like Ontario have eliminated the provincial tuition credit). The credit is non-refundable — it can reduce your tax to zero but not generate a refund. Unused credits can be carried forward indefinitely or transferred to a parent, spouse, or grandparent up to $5,000 per year.

Can I carry forward unused tuition credits?

Yes. Unused federal tuition tax credits carry forward indefinitely — there is no expiry. If your income is too low in your student years to use the full credit, the carry-forward accumulates and can be used in any future year when you have sufficient tax owing. The carry-forward balance appears on your Notice of Assessment each year and also in My CRA Account. You claim the carry-forward on Schedule 11 of your T1 return.

Can I transfer tuition credits to my parents?

Yes, up to $5,000 of unused federal tuition credits per year can be transferred to an eligible individual — your spouse, common-law partner, parent, or grandparent. The portion transferred must be designated on Schedule 11 (the student's return) and claimed on Schedule 2 (the recipient's return). Once designated for transfer, the amount cannot be carried forward by the student — transferred credits are permanently given away. Transfer is only beneficial if the student cannot use the credit now and is willing to pass it to a supporting family member.

What tuition fees are eligible for the T2202 credit?

Eligible fees include: basic tuition charges, mandatory ancillary fees (lab fees, library access, physical fitness when required), application fees (in some cases), and exam fees when required for post-secondary enrollment. Not eligible: student activity fees, athletic facility fees (if not mandatory), housing/meal plans, transportation, health or dental plan premiums, penalty/late fees, and courses at non-qualifying institutions. The institution determines what qualifies and reports it on the T2202.

How do I get my T2202 slip from my school?

Most post-secondary institutions make T2202 slips available through their student portal by the last day of February each year. Log into your school's student information system or tax portal to access and download your T2202. Institutions are required to provide T2202 slips for eligible students and to file copies with CRA — so your T2202 data also appears in My CRA Account. If your school has not posted the slip by March, contact the registrar's office or student accounts department.

What Is a T2202 Slip in Canada?

Q: What is a T2202 slip in Canada?

A T2202 (Tuition and Enrolment Certificate) is a tax slip issued by colleges, universities, and other qualifying educational institutions to students who paid eligible tuition fees during the year. It certifies both the amount of eligible tuition paid and the student's full-time or part-time enrollment status (measured in months). The T2202 is used to claim the federal tuition tax credit, which reduces federal tax owing by 15% of the eligible tuition amount.

Short Answer

A T2202 certifies your eligible tuition fees and enrollment months at a qualifying institution. Use it to claim the 15% federal tuition tax credit. Unused credits carry forward indefinitely or can be transferred to a parent, spouse, or grandparent (up to $5,000/year). The T2202 is also required to claim the full scholarship exemption for full-time students.

T2202 Box Reference

Box	Content	How used
Box A	Student’s name, SIN, enrolment info	Identity verification
Total Eligible Tuition Fees (Part 1)	Fees paid for post-secondary programs	All of Schedule 11 Part 1
Full-time months (Part 2)	Number of months enrolled full-time	Enables full scholarship exemption; some provincial credits
Part-time months (Part 2)	Number of months enrolled part-time	Partial scholarship exemption; Schedule 11
Total eligible fees per period	Breakdown by session/semester	Used if multiple periods

Calculating the Tuition Tax Credit

Tuition paid	Federal credit (15%)	Federal tax reduced
$5,000	$750	Reduces federal tax by $750
$10,000	$1,500
$15,000	$2,250
$25,000 (medical school, law, etc.)	$3,750

Non-refundable: The credit reduces the tax you owe. If you owe $0 in tax (low income), the credit cannot generate a refund — it rolls forward.

Provincial Tuition Credits: Where They Still Exist

Province	Provincial tuition credit
Ontario	Eliminated (2017)
British Columbia	Eliminated (2019)
Alberta	Eliminated (2012)
Manitoba	✅ Yes — 10% basic + tuition carry-forward
Saskatchewan	✅ Yes — 10% education amount
Nova Scotia	✅ Yes — 8.79% non-refundable
New Brunswick	✅ Yes — 9.14%
PEI	✅ Yes — 9%
Newfoundland	✅ Yes — 8.7%
Quebec	✅ Yes — non-refundable tuition/exam fees credit

Carry-Forward: How It Works in Practice

Example: Student pays $40,000 total tuition over 4 years. Has very low income as a student and uses only $2,000 of credits during school.

Year	Tuition paid	Credit earned (15%)	Credits used	Carry-forward balance
Year 1	$10,000	$1,500	$200	$1,300
Year 2	$10,000	$1,500	$300	$2,500
Year 3	$10,000	$1,500	$800	$3,200
Year 4	$10,000	$1,500	$700	$4,000
Post-grad Year 1	—	—	$2,000	$2,000
Post-grad Year 2	—	—	$2,000	$0

The $4,000 carry-forward is used in the first two working years — a direct reduction in federal tax at a time when income (and tax bills) are rising.

Transferring Credits: Rules and Limits

Rule	Detail
Maximum transfer per year	$5,000 of unused federal tuition credit
Who can receive	Spouse/CLP, parent, grandparent (cannot transfer to siblings)
Student requirement	Must designate the transferred amount on Schedule 11
Recipient claims on	Schedule 2 of their T1 return
Can the student carry forward transferred amounts?	No — once designated for transfer, credit cannot be reclaimed
Should you transfer?	Only if the student will not have tax to use the credit in future years. In most cases, the student should carry forward rather than transfer — they will have higher income later.

What Qualifies: Eligible vs Ineligible Fees

Fee type	Eligible?
Basic tuition for credit courses	✅ Yes
Lab fees, library access (mandatory)	✅ Yes
Application fees (if enrolled)	✅ Yes (some schools)
Mandatory exam fees	✅ Yes
Student union / activity fees	❌ No
Voluntary athletic facilities	❌ No
Meal plan / housing	❌ No
Continuing education (non-post-secondary)	❌ No (unless occupational credit)
Distance/online courses at qualifying institutions	✅ Yes
Courses at a trade school or vocational college	✅ Yes if institution qualifies under Income Tax Act

Qualifying Institutions

Institutions must meet CRA’s definition of a qualifying educational institution:

Post-secondary Canadian university, college, or other institution designated by CRA — includes most public and many private institutions
Foreign universities — if the student is enrolled in a course leading to a degree at the bachelor level or higher, some credits may be claimable (fees over $100/month; the full-time/part-time T2202 equivalent from the institution is required)

The T2202 and Scholarship Exemption

The T2202 enrollment months also determine whether your scholarship income (T4A Box 105) is exempt:

Enrollment status	Scholarship/bursary tax treatment
Full-time student (T2202 Part 2 has full-time months)	100% exempt — all scholarship income tax-free
Part-time student	Exempt up to cost of tuition + materials + other eligible amounts
Not enrolled	Scholarship income fully taxable

Bottom Line

Claim your T2202 every year you attend a qualifying institution — even if your income is too low to use the credit. The carry-forward is indefinite and becomes valuable once you start earning employment income after graduation. Consider transferring credits to a parent only if you are certain you will not need them in the future, as transferred credits cannot be reclaimed. Download your T2202 from your school’s student portal by the end of February each year.