Eligible tuition fees and programs

Generally, a course qualifies if it was taken at the post-secondary level during the calendar year.

Some non-post-secondary courses may qualify if you were over 16 years of age at the end of 2023 and:

• the course develops or improves skills in an occupation, and the educational institution is certified by Employment and Social Development Canada; or
• the course was taken at a post-secondary institution but is not a post-secondary level course (for example, literacy or numeracy training). In this case, you must have been enrolled in the educational institution to obtain or improve skills for an occupation.

Tuition fees paid to any one institution have to be more than $100 in a calendar year in order to qualify.

The following are eligible tuition fees and expenses:

• fees paid for admission or tuition in a qualifying program;
• charges for laboratory or library facilities;
• exemption fees;
• examination fees (including re-reading charges);
• application fees (but only if you later enroll in the institution);
• confirmation fees;
• charges for a certificate, diploma, or degree;
• membership or seminar fees (must be specifically related to an academic program and its administration);
• mandatory computer service fees;
• academic fees;
• cost of books that are included in the total fees for a correspondence course taken through a post-secondary educational institution in Canada; and
• fees such as athletic and health services fees, paid to a university, college, or other educational institution in addition to your tuition for post-secondary courses, when such fees are required to be paid by all students. If the fees do not have to be paid by all students, the amount of eligible fees is limited to $250.

The following fees and expenses are not eligible tuition expenses:

• cost of books (except for books that are included in the total fees for a correspondence course). However, you may be entitled to claim the textbook amount.
• student association fees;
• medical expenses;
• transportation and parking;
• meals and lodging;
• goods of lasting value that you will keep, such as a computer, microscope, uniform, or an academic gown;
• initiation or entrance fees to a professional organization;
• private elementary or secondary school tuition (for example,, grades 1 through 12), pre-school, play school, or camp fees. However, you may be able to claim these as a child care expense;
• high school upgrade courses as a prerequisite to university or college entrance;
• private tutoring;
• summer school programs (unless they are part of a post-secondary program, such as a college summer semester);
• music, art, drama, or dance lessons (unless these are taken in conjunction with a post-secondary educational program, such as a Bachelor of Fine Arts or teaching certificate); and
• driver's education.