You will have received a tax certificate from your educational institution with the total eligible fees paid for the tax year.
Designated educational institutions include:
• Canadian universities, colleges, and certain other educational institutions
• Canadian educational institutions certified by Employment and Social Development Canada (ESDC) providing courses that develop or improve skills in an occupation, other than courses designed for university credit
• universities outside Canada where the qualifying student is enrolled in a course that lasts at least three consecutive weeks and leads to a degree at the bachelor level or higher
• Qualifying educational program
• This is a program that lasts at least three consecutive weeks and requires a minimum of 10 hours of instruction or work in the program each week (not including study time), at a designated educational institution (other than an institution certified by the Minister of Employment and Social Development to be an educational institution providing courses, other than courses designed for university credit, that give a person with skills for, or improve a person’s skills in, an occupation.)
• An individual undertaking a post-doctoral fellowship is not considered to be enrolled in a qualifying educational program.
An online or virtual course will qualify for the tuition tax credit provided it meets the definition of a designated educational institution and qualifying as an educational program. Completion of the program or graduation is not a necessary requirement to allow the tax credit.