Canada tuition and student loan interest tax credits
Tuition amounts can be transferred or carried forward under separate rules from the credit for interest paid on qualifying student loans.
On this page
- Tuition fee threshold
- Eligible fees must exceed $100 at each institution, under the published 2025 guidance.CRA, eligible tuition fees
- Current-year tuition transfer
- Maximum $5,000, less the amount needed to reduce the student's own tax owing.CRA, tuition transfer and carryforward
- Student loan interest carryforward
- Unused qualifying interest can be carried forward for five years.CRA, interest paid on student loans
Eligible tuition in the published 2025 guidance
CRA's eligible-fees guidance describes courses taken in 2025, which is the latest published tax year, at post-secondary institutions in Canada. Certain occupational-skills courses also qualify for people aged 16 or older at the end of the year, at an institution certified by the Minister of Employment and Social Development Canada. Eligible tuition fees must exceed $100 at each institution. CRA, eligible tuition fees (opens in a new tab).
Tuition transfers and carryforward
The student first uses the tuition amount needed to reduce their own tax owing. The current-year federal amount transferable to an eligible spouse, partner, parent or grandparent is limited to $5,000 less the amount the student uses. Unused amounts not transferred can be carried forward, but carried-forward amounts cannot later be transferred. CRA, tuition transfer and carryforward (opens in a new tab).
Interest on qualifying student loans
CRA's student loan interest page identifies tax year 2025, which is the latest published tax year. Eligible interest concerns loans under the Canada Student Loans Act, Canada Student Financial Assistance Act, Apprentice Loans Act or similar provincial or territorial laws. Only the student legally responsible for the loan claims the credit, even if someone else paid the interest. CRA, qualifying student loan interest (opens in a new tab).
Interest on loans that are not government student loans does not qualify. Neither does interest on student loans combined or renegotiated with another loan. Interest paid in the current or preceding five years can qualify; unused interest can be carried forward for five years, using the oldest amounts first. CRA, student loan exclusions and carryforward (opens in a new tab).
Scope of this explanation
This is general information about Canada, not personal tax or financial advice. This page does not calculate a credit value or cover provincial tuition amounts, foreign study or repayment assistance. The government does not endorse this website.