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If you have started your post-secondary education in Canada, regardless you are a resident or international student, you probably know by now tuition fees are costly and so as other education related cost. Here are some tax credits that are available for students:
Tuition Tax credit
Tuition fees are the big chunk of your school years spending. You might be wondering how much paid tuition fees you may claim to reduce your tax burden. What fees are eligible? Your parents are paying for your tuition, could they claim any amount to get relief from tax?
Tuition fees paid to eligible post-secondary educational institute in Canada or outside Canada are eligible to claim Tuition Tax Credit. This tax credit is non-refundable and equal to 15% of eligible tuition fees paid. , Tuition fees paid are reported usually on T2202A slip issued by the educational institute. Claim is available both federal and provincial except in Ontario, Saskatchewan, Yukon, British Columbia, and New Brunswick. Student must meet the following criteria to claim tuition tax credit.
- At least 16 years of age at the end of the year
- Tuition fees total more than $100
- Paid for courses at a post-secondary school level to obtain skills for, or improve their skills in, an occupation and paid to a university, college, or other educational institution in Canada. Online or via correspondence may also qualify.
- Paid to an educational institution in Canada certified by the Minister of Human Resources Development (see Master List of Designated Educational Institutions on Canada.ca website)
- For a student in full-time attendance at a university outside Canada for a course, of at least 13 consecutive weeks in duration, leading to a degree
- Paid to a university, college or other educational institution in the United States to which a student living near the Canada-United States border commute
For more information on qualifying tuition tax credit visit Canada.ca |
Transferring Tuition Tax credit
Student can transfer maximum $5000 of any unused tuition tax credit to a spouse or common–law partner, or to a parent or grandparent of either the student or the student’s spouse or common–law partner or it may be carried forward to future years.
Student Loan Interest
Any interest paid when due will be eligible for a tax credit that can be claimed against income earned after their studies have been completed.
Payments from an RESP
As a student, if your parents or grandparents have saved money in an RESP for you to attend post-secondary school, you can make withdrawals from the plan once you start your qualifying post-secondary program.
While the original RESP contribution is tax-free but the investment earnings and grant funds are taxed in the student’s hands when the money is withdrawn from the plan. Education Assistance Payments (EAP) received are reported on a T4A slip.
Scholarship exemption
If you received a post-secondary scholarship (or certain similar types of financial awards), you may be exempt from having to include the funds as taxable income. The scholarship exemption applies to the first $500 and, where certain conditions are met, up to the full scholarship amount received. It is available to qualifying students if the award is received in connection with the student’s enrollment in certain educational programs. The amount of scholarships bursaries, awards and similar payments reported in a T4A slip.
Moving expenses
When moving to attend a post-secondary educational institution full-time and if the move results a distance of at least 40 kilometers closer to the school can be eligible as moving expenses. Eligible moving expenses for education can be deducted only against taxable scholarships, bursaries, and research grants that students include in their income. This deduction is often limited, since scholarships and bursaries are frequently exempt from tax as discussed above, and research grant income can be reduced for tax purposes by taking into account research expenses. Unused moving expenses may be carried forward to future years and deducted against the taxable income.
Even if you don’t owe any tax, you should file a tax return if you:
- Except an income tax refund from the government
- Are applying for GST/HST credit
- Are eligible to receive the Canada Child Benefit (CCB)
- Might earn more income in Canada later and you will be able to use your unused Tuition Tax Credit to reduce your tax burden in future years
- Want to transfer your unused Tuition Tax Credit
- Scholarships, Grants, Rebate for students
Canada Student Grant
The Canada Student Grant for Full-Time Students is available to students from low- and middle-income families who are enrolled in a full-time undergraduate program at a designated post-secondary institution. You could receive up to $3,000 per eight-month school year (up to $375 per month of study). You can receive this grant for each year of your undergraduate studies as long as you still qualify.
When you apply and qualify for student financial assistance through your province or territory of residence you are also assessed for the Canada Student Grant for Full-Time Students.
Provincial and Territorial Student Aid offices
- Alberta Student Aid
- British Columbia Student Aid
- Manitoba Student Aid
- New Brunswick Student Financial Services
- Newfoundland and Labrador Student Financial Services
- Northwest Territories Student Financial Assistance
- Nova Scotia Student Assistance
- Nunavut Student Funding
- Ontario Student Assistance Program (OSAP)
- Prince Edward Island Student Financial Services
- Quebec Student Financial Aid
- Saskatchewan Student Loans
- Yukon Student Financial Assistance
Graduate Retention Rebate
The Graduate Retention Program rewards graduates living in Saskatchewan by providing tax rebate up to $20,000. To be eligible, you have to live and file an income tax return in Saskatchewan. Eligible graduate are issued a Graduate Retention Program Certificate by the Ministry of Advanced Education. Visit the Government of Saskatchewan Advanced Education Portal for more information.
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