TL11C - United States University

[Nhaas2988]

My daughter goes to University in the US. She temporarily is living in the US. I'm thinking that because she resides there during the school year we can not claim and tuition amounts? Her permanent address is our home address but we live almost 2000 km away from the school so she technically isn't a Commuter.

 

 

[Geo123]

Hello Nhaas2988,

You can claim the US University IF they issued a CRA TL11A, please see below

To claim your tuition fees you must have received one of the following forms from your educational institution:

   * Form T2202, Tuition and Enrolment Certificate

   * Form TL11A, Tuition and Enrolment Certificate – University Outside Canada

    *Form TL11C, Tuition and Enrolment Certificate – Commuter to the United States

    *Form TL11D, Tuition Fees Certificate – Educational Institutions Outside Canada for a Deemed Resident of Canada

Examination fees for licensing or certification

Examination fees paid to an educational institution, professional association, provincial ministry or other similar institution, to take an occupational, trade or professional examination that is required to obtain a professional status recognized by federal or provincial statute, or to be licensed or certified as a tradesperson, to allow you to practice the profession or trade in Canada, may be eligible for the tuition tax credit.

Ancillary fees or charges exceeding $250 and paid in respect of an occupational, trade, or professional examination are not eligible tuition fees unless they are required to be paid by all individuals taking the examination.

You should be provided with a receipt to substantiate your eligible exam fees.

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-32300-your-tuition-education-textbook-amounts/eligible-tuition-fees.html

 

Examination fees paid to an educational institution, professional association, provincial ministry or other similar institution, to take an occupational, trade or professional examination that is required to obtain a professional status recognized by federal or provincial statute, or to be licensed or certified as a tradesperson, to allow you to practice the profession or trade in Canada, may be eligible for the tuition tax credit.