Do you have to be a full-time student to claim Tution on your taxes?

Question

I'm Canadian and I was a part-time student in the US. Can I still claim my tuition for tax purposes? Thanks

Answer 1

For the tuition credit, the student has to be in full-time attendance at a "university outside Canada".



For the education credit:

For a student to be able to claim an education amount for a particular month in respect of enrolment in a learning program given by a university outside Canada, all of the following conditions must be met:



* the student has to be enrolled at a university outside Canada;

* the course (or at least one of the courses in the learning program in the particular month) must last at least 13 consecutive weeks and lead to a bachelor degree or higher; and

* the student must be enrolled in a qualifying educational program as a full-time student (for the full-time credit) or in a specified educational program (for the part-time credit), both of which programs are defined below.

A "specified educational program" is one that lasts at least three consecutive weeks and requires that each student spend at least 12 hours on instruction and work each month. However, even for a part-time student enrolled in a university outside Canada, such a learning program must also include at least one course that lasts at least 13 consecutive weeks and leads to a degree.



If you qualify, your school needs to fill out Form TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside Canada:

http://www.cra-arc.gc.ca/E/pbg/tf/tl11a/README.html

Answer 2

You normally get a form from Canadian institutions of post secondary learning, But what is not clear in your question is whether you are using online filing.

You do not have to have the forms for online filing, and you can use tuition for part time studies. What is not clear is whether foreign tuition can be claimed. But with netfile filing it likely can be.

Answer 3

To claim tuition fees paid to a US college or university for part time studies, you must have lived in Canada near the border throughout the year and commuted to the school.



If you qualify, you need to get the institution to complete form TL11C.

http://www.cra-arc.gc.ca/E/pbg/tf/tl11c/...



For more information refer to CRA pamphlet P105 "Students and Income Tax."

http://www.cra-arc.gc.ca/E/pub/tg/p105/R...