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Schedule 11 in Canada: How to Claim Your Tuition Amounts

3 min read

In this guide
  1. Quick answer
  2. Which lines do you complete?
  3. How do carry-forwards and transfers work?
  4. Do you send in documents?
  5. Why does this matter for newcomers?
  6. Common mistakes
  7. FAQ
    1. Do I claim tuition if my parents paid it?
    2. Where does the total go?
  8. Key takeaways
  9. Related guides
  10. Sources

What is Schedule 11? Schedule 11 is the form you file with your Canadian income tax return to claim federal tuition, education and textbook amounts. International students in Canada often study for years before they have taxable income, so Schedule 11 is also how unused amounts are tracked for later. This guide follows the Canada Revenue Agency (CRA) instructions for completing it.

Quick answer

  • File Schedule 11 with your Income Tax and Benefit Return, even if someone else paid your fees.
  • File even if you owe no tax, so the CRA can update your carry-forward records.
  • Line 1 is your eligible tuition fees (line 32000); line 17 is the total federal tuition amount, which you enter on line 32300 of your return.
  • Your province or territory may also have its own Schedule 11 (S11).

Which lines do you complete?

Line What to enter
Line 1 (line 32000) Eligible tuition fees paid, as shown on your tax certificate
Line 9 Unused amounts from previous years, as shown on last year’s notice of assessment or reassessment
Line 17 Total federal tuition amount; enter it on line 32300 of your return
Lines 18 to 25 Complete these to transfer an amount to another individual. If you are not transferring, complete lines 18, 19, 20 and 25 only

How do carry-forwards and transfers work?

If you transfer an amount to a designated individual, transfer only what that person can use. The CRA says “only transfer the amount to the extent this person can use it”. If you forgot to claim unused amounts from a previous year, see the CRA’s “How to change your return” instructions so the CRA can update its records.

This guide does not give the rules for transferring to a spouse or parent, the minimum tuition amount or the T2202 slip, because the page reviewed does not cover them. Read the CRA guide for students and income tax (P105) for those details.

Do you send in documents?

Paper filers attach Schedule 11 but do not send other documents for the claimed amount. Electronic filers keep their documents in case the CRA asks for them.

Why does this matter for newcomers?

Your first Canadian return is also where you set up benefits and tax records. Read taxes for newcomers to Canada, then check your notices in CRA My Account. International students who work should also see working off campus in Canada and the study permit requirements.

Common mistakes

  • Not filing because you owe no tax, which leaves the CRA without your carry-forward.
  • Entering unused amounts from a different year than your notice of assessment.
  • Transferring more than the other person can use.
  • Forgetting the provincial or territorial Schedule 11.

FAQ

Do I claim tuition if my parents paid it?

The CRA says to file Schedule 11 even if someone else paid your fees.

Where does the total go?

Line 17 goes on line 32300 of your return.

Key takeaways

  • File Schedule 11 even when you owe no tax.
  • Keep your notices of assessment for unused amounts.
  • Transfer only what the other person can use.

Last updated: October 2026. This guide is general information, not tax advice. Check the CRA before you file.

Sources

  • Canada Revenue Agency: Completing Schedule 11

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