Tuition tax credit calculator
Enter your province, the tuition on your T2202 and the tax you owe before the credit. You see the credit you use, the amount you can transfer and what carries forward.
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Working with a different rate? Edit the rates this calculator uses
These are the figures we verified on 2026-10-25. Change them to work with a historic period, or with a new rate that has been announced but which we have not published yet.
How much is the tuition tax credit worth in Canada?
For 2025 the federal tuition credit is 14.5% of eligible tuition, and most provinces add their own credit at their lowest rate. It is non-refundable, so you use only as much as your own tax allows. A British Columbia student with $7,000 of tuition and $300 of federal tax uses $2,068.97 of the tuition for a $300.00 federal credit, can transfer up to $2,931.03 to a parent, and carries the rest forward.
Why we built this calculator
Tuition is a credit, not a deduction, and it is non-refundable. A student with little income pays little tax, so most of the credit has nothing to reduce. The rules then let the student pass up to $5,000 of the unused amount to a parent, grandparent or spouse, and keep the rest for a later year. Working out how the three pieces fit is the hard part, and the numbers differ in every province.
This calculator splits the tuition on your T2202 into the part you use now, the part you could transfer and the part that carries forward, for the federal return and for your province. For the tax you owe before the credit, use the income tax calculator; for the cost of repaying a loan, see the student loan repayment calculator.
It runs in your browser. Nothing you enter is sent anywhere, and there is no sign-up.
When to use it
- Deciding whether to transfer tuition to a parent or keep it
- Seeing what a transfer is worth before filling in the T2202 authorization
- Checking how much will carry forward to your first taxable year
- Comparing the credit between provinces
Mistakes it helps you avoid
- Transferring more than the unused amount: the student must use what reduces their own tax to zero first.
- Treating the $5,000 limit as the credit: it is a limit on the amount, and the credit is 14.5% of it.
- Forgetting that carry-forward amounts cannot be transferred later.
- Expecting a provincial credit in Alberta, Ontario or Saskatchewan for 2025.
How the credit is worked out
The student uses what their own tax allows; the unused amount can be transferred up to the limit, and the rest carries forward.
tuition amount = eligible fees paid to one institution, if more than $100amount you use = the smaller of the tuition amount and (your tax before the credit ÷ 14.5%)your credit = 14.5% × the amount you usecan be transferred = the smaller of $5,000 and the tuition amount, minus the amount you use, not below zerocarried forward = the tuition amount − the amount you use − the amount you transferprovince = the same steps at the province's rate, adding its education amount where there is one
These follow Schedule 11 and the provincial S11 schedules. The federal credit rate is the lowest federal rate, 14.5% for 2025, which the form uses when it divides your tax by 14.5% to find how much tuition you can use. Each province has its own $5,000 limit on top of the federal one. The amount you transfer comes off what you can carry forward, and the CRA says that an amount you carry forward cannot be transferred in a later year. You have to claim a carry-forward in the first year you have tax to pay.
Worked example: British Columbia, $7,000 tuition
A British Columbia student paid $7,000 in tuition to one university in 2025. Before the tuition credit they owe $300 of federal tax and $150 of British Columbia tax.
- Federal amount you use: $300 ÷ 14.5%$2,068.97
- Federal credit: 14.5% × that amount$300.00
- Federal amount you could transfer: $5,000 − the amount used$2,931.03
- British Columbia amount you use: $150 ÷ 5.06%$2,964.43
- British Columbia credit$150.00
- Total credit you use now$450.00
- Worth to a parent if you transfer the most you can$528.00
- Federal tuition amount left to carry forward$2,000.00
The student uses $450.00 of credit now, a parent could use up to $528.00 by transfer, and $2,000.00 of tuition amount carries forward.
For the same figures in Manitoba, which adds an education amount of $400 a full-time month, the student's credit is $450.00 and the transfer is worth $815.00. In Ontario there is no provincial tuition credit for 2025, so the student uses $300.00 and the transfer is worth $425.00.
Provincial and territorial tuition credits, 2025
From the provincial and territorial S11 schedules and the Form 428 credit rates. Quebec has its own rules and is not covered.
| Province or territory | Credit rate | What counts | Can be transferred |
|---|---|---|---|
| Alberta | — | no 2025 tuition credit; carried-forward balances only | no |
| British Columbia | 5.06% | tuition only | yes, up to $5,000 |
| Manitoba | 10.8% | tuition plus $400 a full-time month and $120 a part-time month | yes, up to $5,000 |
| New Brunswick | 9.4% | tuition only | yes, up to $5,000 |
| Newfoundland and Labrador | 8.7% | tuition plus $200 a full-time month and $60 a part-time month | yes, up to $5,000 |
| Northwest Territories | 5.9% | tuition plus $400 a full-time month and $120 a part-time month | yes, up to $5,000 |
| Nova Scotia | 8.79% | tuition plus $200 a full-time month and $60 a part-time month | yes, up to $5,000 |
| Nunavut | 4% | tuition plus $400 a full-time month and $120 a part-time month, and a textbook amount of $65 and $20 | yes, up to $5,000 |
| Ontario | — | no 2025 tuition credit; carried-forward balances only | no |
| Prince Edward Island | 9.5% | tuition plus $400 a full-time month and $120 a part-time month | yes, up to $5,000 |
| Saskatchewan | — | no 2025 tuition credit; carried-forward balances only | no |
| Yukon | 6.4% | tuition only | yes, up to $5,000 |
Terms on this page
- T2202
- The tuition and enrolment certificate your school issues, showing eligible fees and months of study.
- Carry-forward
- The part of the tuition amount you do not use or transfer, saved for a later year.
What has changed, and when
Rates on this page have not always been what they are today. If you are working on an earlier period, use the figure that applied at the time rather than the current one.
- 2025 tax year Federal credit rate of 14.5%, the blend of 15% for the first half of the year and 14% for the second.
- 2017 The federal education and textbook amounts were eliminated.
Common questions
How much is the federal tuition tax credit?
For 2025 it is 14.5% of your eligible tuition fees, which is the lowest federal rate for the year. Fees paid to each institution must be more than $100.
How much tuition can I transfer to a parent?
Up to $5,000 of the current-year tuition amount, minus the amount you need to bring your own tax to zero. Only current-year amounts can be transferred.
What happens to the tuition I do not use or transfer?
It carries forward to a later year with no time limit. You have to claim it in the first year you have tax to pay, and it can no longer be transferred.
Do the provinces give a tuition credit too?
Most do, at their lowest rate. Alberta, Ontario and Saskatchewan do not give a new tuition credit for 2025, though balances from earlier years can still be claimed.
Are education and textbook amounts still available?
Not federally, they were eliminated in 2017. Some provinces and territories still add a monthly education amount to the provincial credit.
Where these numbers come from
- Canada Revenue Agency — Schedule 11, Federal tuition amount and Canada training credit (2025) Fees for each institution must be more than $100; the $5,000 transfer line; the carry-forward line.
- Canada Revenue Agency — Line 32300: Your tuition, education, and textbook amounts The federal education and textbook credits were eliminated in 2017.
- Canada Revenue Agency — Eligible tuition fees What counts and the $100 minimum.
- Canada Revenue Agency — Transferring or carrying forward amounts Claim the carry-forward in the first year you pay tax; carried-forward amounts cannot be transferred later.
- Canada Revenue Agency — Line 32400: Tuition amount transferred from a child The most a student can transfer is $5,000 minus what they need to use.
- Canada Revenue Agency — Current federal tax rates and last year's rates Lowest federal rate of 14.5% for 2025.
- Canada Revenue Agency — Alberta Schedule AB(S11) (2025) Carry-forward of unused amounts only; no 2025 tuition credit.
- Canada Revenue Agency — British Columbia Schedule BC(S11) (2025) The tuition amount, education amount where there is one, and the $5,000 transfer line.
- Canada Revenue Agency — Manitoba Schedule MB(S11) (2025) The tuition amount, education amount where there is one, and the $5,000 transfer line.
- Canada Revenue Agency — New Brunswick Schedule NB(S11) (2025) The tuition amount, education amount where there is one, and the $5,000 transfer line.
- Canada Revenue Agency — Newfoundland and Labrador Schedule NL(S11) (2025) The tuition amount, education amount where there is one, and the $5,000 transfer line.
- Canada Revenue Agency — Northwest Territories Schedule NT(S11) (2025) The tuition amount, education amount where there is one, and the $5,000 transfer line.
- Canada Revenue Agency — Nova Scotia Schedule NS(S11) (2025) The tuition amount, education amount where there is one, and the $5,000 transfer line.
- Canada Revenue Agency — Nunavut Schedule NU(S11) (2025) The tuition amount, education amount where there is one, and the $5,000 transfer line.
- Canada Revenue Agency — Ontario Schedule ON(S11) (2025) Carry-forward of unused amounts only; no 2025 tuition credit.
- Canada Revenue Agency — Prince Edward Island Schedule PE(S11) (2025) The tuition amount, education amount where there is one, and the $5,000 transfer line.
- Canada Revenue Agency — Saskatchewan Schedule SK(S11) (2025) Carry-forward of unused amounts only; no 2025 tuition credit.
- Canada Revenue Agency — Yukon Schedule YT(S11) (2025) The tuition amount, education amount where there is one, and the $5,000 transfer line.
Last verified 2026-10-25 Rates on this page are checked against the sources above at least once a year, and whenever the governing authority announces a change. Spotted something out of date? Tell us and we will fix it.
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