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Tuition (S11, T2202A, TL11)

Updated: 2017-02-01

Federal education and textbook amounts eliminated for 2017

For 2017 and later tax years, the federal education and textbook amounts have been eliminated. However, unused federal tuition, education, and textbook amounts from 2016 and previous years can still be carried forward.

The equivalent provincial credits are handled as follows:

  • For New Brunswick, tuition and education amounts have been eliminated. Only unused from prior years can be claimed.
  • For Saskatchewan, all credits are eliminated effective July 1st, 2017. Unused prior-year credits can still be claimed.
  • For Ontario, the education amount is eliminated effective September 1st, 2017. Tuition can be claimed for studies prior to Labour Day. Unused prior-year credits can still be claimed.
  • All other provinces and territories are continuing the credits they offered in 2016. Nunavut is now the only one with a textbook component.

Enter tuition, education and textbook amounts for a taxpayer

  1. Open the Tuition (T2202A/TL11) worksheet. 
  2. This worksheet is like a sip, so you can complete separate worksheets for each post-secondary institution.
  3. Enter the Eligible tuition fees paid during the year.
  4. Enter the number of months enrolled part-time and/or full-time.
  5. If applicable, enter any charitable donations.
  6. Tuition amounts entered on this worksheet flow to the Schedule 11 (S11) to calculate the claim or the amount to transfer to a parent or grandparent.
  7. Donations flow to the Donations worksheet.
  8. Enter any used tuition amounts from the prior year directly at the top the S11.

Tuition worksheet in TaxCycle

 

Tuition amounts transferred from a child

If a child cannot use all the tuition, education and textbook amounts on his or her return, they can be transferred to a parent or grandparent.

Where you enter the amounts transferred from a child depends on whether you are preparing a full return for the child (see the Dependant and family returns help topic), or whether you are completing just the Dep worksheet (see the Dependant tax credits help topic).

Preparing a return for the dependant?

Use these steps if you are preparing a return for the dependant AND that return is part of a family return. To learn how to link dependants into a family return, read the Dependant and family returns help topic.

  1. On the dependant's return, enter the tuition amounts on the dependant's Tuition (T2202A/TL11) worksheet (see above). 
  2. At the top of Schedule 11 in the dependants' return, check the box to Transfer unused tuition amounts to a parent or grandparent and the Schedule 11 (S11) in the dependant's return calculates any credit available to transfer.
  3. On the parent/grandparent's return, this appears as a calculated (blue) field on the first line in the Tuition, education and textbook amounts transferred from a child section on the Dep worksheet.

Transfer the tuition in a family return

Need to enter just the amounts? (Not preparing a full return for the dependant?)

If you are not preparing a full return for the dependant, but still need to enter tuition amounts transferred from a child:

  1. Open the return for the parent or grandparent.
  2. If you haven't already, add a Dep worksheet for the child. To learn how to do this, read the Dependant tax credits help topic.
  3. On the first line of the Tuition, education and textbook amounts transferred from a child section in the Dep worksheet, enter the exact amounts transferred from the dependant:
    Tuition amounts from Schedule 11 on Dep worksheet
  4. If you don't have this amount, use the calculation table to calculate the transfer amount. It mirrors the one on the dependant's Schedule 11 (S11).
  5. Enter any prior-year unused tuition on line 1.
  6. Enter the current-year tuition paid on line 2 in the federal column.
  7. Enter the number of applicable months on either line 3 or 4
  8. Enter the dependant's taxable income on line 6 in the federal column.
  9. TaxCycle calculates the equivalent provincial amounts for each line as you enter the federal amounts.
  10. Select the applicable non-refundable credits that the dependant claimed. TaxCycle fills in the Basic amount when you select it. Each time you select and enter an amount, TaxCycle adds another line for a new credit.
  11. The calculated maximum tuition transfer appears on line 12. TaxCycle calculates the amount to transfer from the dependant and enters it on line 13..
  12. For a coupled return, select which taxpayer will claim the amount.

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