Tax claims for students

Benefits and tax deductions

GST/HST tax credit

A quarterly payment that helps individuals with low income to offset all or part of the GST/HST they pay. You must apply every year in order to be eligible for this tax benefit.

Moving expenses

If you move for work purposes, including summer employment, then you can claim a tax deduction for moving expenses. Moving expenses will be deductible against employment income at the new location.

You may also claim moving expenses if you move to take courses as a full-time student at the post-secondary level. These expenses can be deducted against your scholarships, fellowships or bursaries required to be included in your income.

Child care expenses

You or your spouse can claim a deduction for child care expenses (i.e. daycare, day camp etc.) so one of you could earn income or go to school.

Non-refundable tax credits

Non-refundable tax credits reduce the amount of income tax that you have to pay, however you will NOT receive a refund for the excess over the tax payable.

Education amount

If you were a full-time student enrolled in a qualifying education program, you can claim $400 for each eligible month. If you were a part-time student enrolled in a qualifying education program, you can claim $120 for each eligible month.

Textbook amount

If you qualify for the education amount as a full-time student, you can claim the textbook amount of $65 for each month. If you qualify for the education amount as a part-time student, you can claim the textbook amount of $20 for each month.

Tuition fees

You may be able to claim a tax credit based on the eligible tuition fees. This amount is certified by the educational institution on form T2202 Education and Textbook Amounts Certificate.

Transferring and carrying forward amounts

As a student, you must first claim your tuition, education, and textbook amounts on your return and reduce your federal tax payable to zero. Any unused amounts can transferred to a parent or a spouse for a maximum of $5,000. Any unused portion can be claimed in a future year to reduce the amount of federal tax payable.

Student loan interest

You might be able to claim a non-refundable tax credit based on the interest paid on your student loan. You can claim interest paid for the preceding five years if it has not already been claimed. Only interest paid for loans received under the Canada Student Loans Act, the Canada Student Financial Assistance Act, or similar provincial programs for post-secondary education may be claimed.

Public transit tax credit

You can claim the cost of your transit passes as a non-refundable tax credit. Passes must permit unlimited travel on local public transit. Some shorter duration passes may be eligible if certain conditions are met.


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