As of January 1, 2017, the federal education and textbook amounts have been eliminated. However, you can still carry forward prior year amounts and claim them in a future year.
Some provinces and territories are continuing to offer the education and textbook credits.
To qualify for the education amount, courses must be taken at an educational institution
that meets the criteria outlined in designated educational
institution. The institution must issue you a T2202, or TL11 slip to confirm the
period in which you were enrolled in a qualifying program.
You can claim the education and textbook amount for each month that you took courses. If
you were enrolled in 2 different programs in the same month, you can only count that month
once.
- Full-time students
- $400 per month
- The student must have been enrolled in a qualifying educational program. Such a
program must last at least 3 consecutive weeks and requires each student to spend at
least 10 hours per week on courses or work in the program (exclusive of study time). A
disabled student who is enrolled on a part-time basis in such a program can also claim
the education amount of $400 per month.
- Part-time students
- $120 per month
- The student must have been enrolled in a specified educational program. Such a
program lasts at least 3 consecutive weeks and involves a minimum of 12 hours on
courses in the program per month.
- Co-operative students
- $400 per month
- If you are a co-operative student who attends an educational institution for an
academic period and then you work for a similar period in a business or industry that
relates to your academic studies, you are considered a full-time student only
during the months you attend the educational institution .