Plain meaning
A non-refundable tax credit for eligible tuition fees paid to qualifying educational institutions.
Also called
education credit
tuition amount
T2202
Key points
- Eligible tuition is generally reported by institutions on a T2202 or similar slip.
- The credit can reduce tax otherwise payable, but unused amounts may be carried forward or transferred within limits to eligible family members.
- Not every education-related cost qualifies; books, housing, transportation, and student fees follow separate rules.
- The federal education and textbook amounts were eliminated, but tuition amounts remain relevant.
- Provincial and territorial tuition-credit rules can differ from federal rules.
Why it comes up
Tuition credits affect students, families, carryforwards, transfers, and education-affordability measures.