Tax · Students
Federal tuition tax credit calculator.
Your Form T2202 fees convert to a federal non-refundable credit at 14%. See what you can use yourself, transfer to a parent or spouse (up to $5,000), and carry forward.
The federal education and textbook credits were eliminated in 2017, but the tuition credit itself continues. Eligible fees over $100 per institution convert to a credit at the lowest federal rate (14% for 2026). You must use it against your own tax first; up to $5,000 of the CURRENT year's amount can transfer to a spouse, parent, or grandparent; anything left over carries forward indefinitely.
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How the credit actually flows
You must first claim your own current year's eligible fees, plus any carried-forward amount, on your own return — even if a parent paid the bill. The amount you're required to use yourself is only whatever reduces your OWN tax payable to zero; you cannot choose to use less just to transfer more. Whatever CURRENT YEAR amount remains after that (up to $5,000) can be transferred to your spouse or common-law partner, or to your or their parent or grandparent. Any amount beyond the $5,000 cap, or left over after a full $5,000 transfer, carries forward indefinitely for you to claim in a future year when you have tax to pay.
2017 change: education and textbook credits are gone
The federal EDUCATION amount (a flat monthly amount for being enrolled) and TEXTBOOK amount were eliminated starting 2017. Only the TUITION amount itself survives federally. Many provinces still offer their own provincial tuition (and sometimes education) credit at their own rate — this tool is FEDERAL ONLY; check your province's tax package for any provincial credit on top of this.
Sources, read 26 September 2026: canada.ca — Line 32300, Your federal tuition amount, its Eligible tuition fees and Transfer or carry forward amount sub-pages, Canada Revenue Agency. The 14% federal lowest-bracket rate for 2026 matches the same figure already independently verified in this site's Disability Tax Credit estimator.
Frequently asked questions
Can I transfer to more than one person?
No — you designate a single person (spouse/common-law partner, or one parent/grandparent) to receive the transfer for a given year, up to the $5,000 cap.
Is there a minimum fee to qualify?
Yes — the fees you paid to each educational institution must total more than $100 in the year. If you attended two institutions, each one's certificate must individually exceed $100.
What forms do I need?
Form T2202 (Canadian institutions), or TL11A/TL11C/TL11D for institutions outside Canada or commuting to the US, plus Schedule 11 filed with your return.
Does carry-forward expire?
No — unused federal tuition amounts carry forward indefinitely until you have tax payable to use them against.
Estimate only — not a filed return
This tool applies the published federal 14% (2026) non-refundable credit rate, the $100 minimum fee rule, and the $5,000 transfer cap. It does not model provincial/territorial tuition credits, the scholarship exemption, or a mid-year change in your federal tax bracket. File Schedule 11 with your actual return, or use a tax professional, for a real filing.