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Returning Member
posted Mar 25, 2024 11:16:36 AM

Claiming Tuition Fees as a Non-Resident (partial 2023)

Hello All,

 

I have been attending graduate studies in the US (part-time and remote) since 2022.

 

For the tax return for the year 2022, I had the university fill in the TL11A form in which they populated the part-time months and tuition fees paid in the calendar year 2022.

 

In 2023, I continued my studies (7 months of part-time in 2023 from January to December 2023). The university also filled in the TL11A form for the calendar year 2023 with the tuition fees paid.

 

The caveat is that in August 2023, I - and spouse - left Canada and are essentially non-residents for tax purposes; had a several discussions with the CRA who noted our departure date.

 

So now that I am filling the taxes and in inputting my tuition fees for 2023:

  • Should I just put the entire tuition fees as per the TL11A filled by the university (7 months part-time for the calendar year 2023; 12000 CAD for illustration)?
  • OR should I prorate the number of months and the tuition fees to reflect the 8 months that I was in Canada during 2023 (4.5 months; 8000 CAD tuition)?

I can not ask the university to do the proration themselves in the TL11A as the semesters I attended are easily broken down by them.

 

Thanks and apologies for the long post but wanted to make it easier to go through.

 

0 4 4050
4 Replies
Moderator
Mar 25, 2024 11:57:10 AM

Did you have any Canadian income for the year? If you didn't, then you can't claim any tuition for the year.

Returning Member
Mar 25, 2024 12:05:10 PM

Thanks! Yes, I do have income as I worked from January till August 2023 (after which I departed). I already have the T4 form (and also T4A for a late OSAP payment that I received in January 2023).

 

I am essentially filling the taxes for 2023:

  • Highlighting the departure date as August 2023
  • T4 income for January 2023 - August 2023 (when I received my last salary deposit)
  • T4A (minor OSAP payment)

I do have the TL11A form filled but with the tuition fees paid to the US-based university from January till December 2023.

 

Thanks,

Moderator
Mar 25, 2024 1:54:26 PM

You don't need to pro-rate the amount. If your Canadian income was more than 90% of your worldwide income, then you can claim your full tuition. If it was less than 90%, you won't be eligible for the credit, and TurboTax will remove it from your return.

Returning Member
Mar 25, 2024 2:18:00 PM

Thanks. Appreciate the feedback. My Canadian income for 2023 is definitely over the 90% mark that you pointed to. Thanks again.