TL11A: Claiming Tuition From a University Outside Canada

This guide follows the TL11A E (25) version of the form, the CRA TL11A page and its pages on eligible tuition and recognized institutions outside Canada, as of October 2026. It's for Canadian students studying abroad and the parents who might claim the transfer.

Which certificate you need

The CRA lists three certificates for study outside Canada, and the university only fills in the one that fits your situation:

• TL11A, Tuition and Enrolment Certificate, University Outside Canada: for a student at a university abroad.
• TL11C, Tuition and Enrolment Certificate, Commuter to the United States: for a student who commutes to a school in the US.
• TL11D, Tuition Fees Certificate, Educational Institutions Outside Canada for a Deemed Resident of Canada: for a student who's a deemed resident of Canada.

You ask your institution to complete it. The CRA says the TL11A must be filled in and certified to support your eligibility for Canadian tax credits for that education.

Is your university recognized?

For the tuition tax credit, the CRA keeps lists of recognized universities and institutions outside Canada, excluding the United States, the United Kingdom and the Commonwealth countries, which keep their own lists. It also keeps a list of universities outside Canada registered as qualified donees. The CRA says its lists aren't all-inclusive and may change, so check before you count on the credit.

Part 1: what the university certifies

An authorized officer of the institution fills in Part 1. It shows the institution's name and address, the program or course, your name, each session period and the number of part-time and full-time months. The officer then certifies three things:

• You were registered at the institution in a university course during the periods shown.
• The amount entered is what was paid for tuition, mandatory ancillary fees all students pay, admission, library or laboratory use, examinations and getting a degree.
• None of that amount was charged for transportation, parking, books, supplies, special equipment, meals, lodging, or initiation or entrance fees for professional bodies.

The certificate also confirms that the eligible tuition includes fees paid with scholarship income.

Fees that count, and fees that don't

The CRA's eligible tuition list includes admission fees, library and laboratory charges, exemption fees, examination fees that are part of the program, application fees if you then enrol, confirmation fees, charges for a certificate, diploma or degree, mandatory computer service fees and academic fees.

To qualify, the fees you paid to each institution have to be more than $100, as of October 2026. If you went to two institutions in the year, each certificate has to show more than $100 on its own.

You can't claim the amount if your employer, or a parent's employer, paid or reimbursed the fees and it wasn't included in income, or if a government job training program or a federal program for athletes paid them and the payment wasn't included in your income.

Part 2: using the amounts on your return

Part 2 is the student's guide. You work out your available tuition, education and textbook amount on federal Schedule 11, Federal Tuition Amount and Canada Training Credit, and depending on your province or territory you may need its Schedule S11 too. Fees paid to foreign institutions go on line 7 of Schedule 11, separately from Canadian fees on line 1.

Don't send the TL11A with your return. The form says to keep it in case the CRA asks to see it. If you file through software or the T1 return, you just enter the figures.

Part 3: transferring to a parent or partner

If you can't use all of the current year amount yourself, you can sign Part 3 to let one designated individual claim it. You name them and your relationship, then enter:

• The federal tuition amount they can claim, on line 32400 of their return or line 36000 of their federal Schedule 2.
• The provincial or territorial amount, on line 58600 of their Form 428 or line 59090 of their provincial Schedule S2.

Neither figure can be more than the maximum transferable amount on your own Schedule 11 or provincial S11. If you lived in Quebec, Alberta, Ontario or Saskatchewan on December 31, you don't fill in the provincial line. And if you didn't live in the same province or territory as the person you're designating, special rules may apply.

Carrying amounts forward instead

If you don't transfer the amount, you can carry it forward to a later year. A student with a carried forward tuition amount who's now working can ask for less tax to be taken from their pay with Form T1213, the request to reduce tax deductions at source, once the CRA approves it.

Questions the CRA can answer

Students can send questions about foreign institutions and the tuition tax credit to the CRA's general enquiries line, which the CRA lists as 1-800-959-8281. Staff at the foreign university who complete the certificate have a separate set of CRA instructions for institutions outside Canada.

The verdict

Ask the university's registrar or finance office for a TL11A early, check the institution is on the CRA's recognized lists if it isn't in the US, UK or Commonwealth, and keep the signed certificate with your records. Then decide on Part 3: claim it yourself, carry it forward or transfer it to one person.

Frequently asked questions

What is a TL11A?

It's the CRA Tuition and Enrolment Certificate a university outside Canada completes so a student filing a Canadian return can claim the tuition amount.

Do I send the TL11A with my tax return?

No. The form says not to send it with your return, and to keep it in case the CRA asks to see it.

Who can I transfer my TL11A amount to?

One designated individual, such as a parent or spouse, up to the maximum transferable amount on your Schedule 11.

What's the minimum tuition for the credit?

As of October 2026 the CRA says the fees paid to each institution have to be more than $100.

Is TL11C the same as TL11A?

No. TL11C is for students who commute to a school in the United States, while TL11A is for a university outside Canada.