I am in Ontario.
I paid my tuition in full in 2017 and received a T2202A showing the amount. After paying, I applied for a grant, which I do not have to repay, and which covers the cost of the tuition. However, I did not receive the grant money until 2018 so I do not have a T4A for 2017.
Should I claim my tuition costs in the deductions section, or is it no longer eligible because I received the grant?
Or should I add the grant I received in 2018 to the income section of 2017? (Even though I have no T4A)
Your tuition needs to be claimed on your tax return in the year for which the slip is issued (2017). If you do not need it to reduce your tax payable it will carry forward to 2018.
Then in 2018 you should receive a T4A slip for the grant received and will need to report it then. (Reporting income that has not been reported on a tax slip for 2017 will cause problems for this year and next year possibly). Your grant income may be eligible for the Scholarship Exemption if you are a qualifying student, and with any Tuition Amounts you may have carried forward might not have a negative effect on your 2018 tax return.
You may also want to contact CRA to discuss the filing of this. General Enquiries: 1-800-959-8281