Can I claim a tuition tax credit for post-secondary education in Ontario?
Yes. The federal tuition tax credit is a non-refundable credit for eligible tuition fees paid to a qualifying post-secondary institution in Canada or, in some cases, abroad. You claim it using the T2202 form issued by your school, which confirms eligible tuition amounts. Ontario previously had its own education and textbook credits, but those provincial credits were eliminated for tax years after 2017 — the federal tuition credit remains.
The federal credit is calculated at 15% of eligible tuition. If you have insufficient income to use the full credit in the year, the unused portion can be carried forward indefinitely to future years or transferred (up to a maximum) to a parent, grandparent, spouse, or common-law partner for the current year only.
Eligible fees include tuition charged by the school to enrol in a qualifying program. Ancillary fees (athletics, health services, etc.) are generally not eligible. Fees for language training or professional development at non-university institutions may qualify if the institution is registered with CRA. The student claims the credit first and can only transfer what they cannot use.
Key takeaways
- The federal tuition credit is 15% of eligible tuition — Ontario's own education credits were eliminated after 2017
- Unused credits carry forward indefinitely — do not let them expire by failing to file
- Up to a capped amount can be transferred to a supporting parent, grandparent, or spouse
- Your school's T2202 is the required supporting document