Federal education and textbook tax credits were eliminated in 2017. If you collected amounts in the past by attending a college or university before 2017, you can still use those tax credits that you have carried forward; however, you cannot collect new credits at the federal level.

While many provinces have changed or eliminated the education tax credits, this tax credit in Manitoba is still available to be claimed in conjunction with the provincial tuition amount.

Education and Tuition Tax Credits

If you are a student enrolled at a university, college, or educational institution certified by Employment and Social Development Canada, and you will pay more than $100 per institution in tuition fees, you are eligible to claim tuition tax credits on your personal income tax form.

When filing your personal income tax in Manitoba, here’s what you need to know in order to properly claim your tuition fees for a tax credit.

 

  • If you are enrolled full time, or if you have a mental or physical impairment and are enrolled part-time. In this case, enter the total of the tuition fees you will pay for the applicable tax year, plus an additional $400 for each month that you will be enrolled.
  • If you are enrolled part-time and do not have a mental or physical impairment, fill out the form with the total of the tuition fees to be paid over the tax year, plus an additional $120 for each month that you will be enrolled part-time.

Claiming Education and Tuition Tax Credits in Manitoba

In order to claim education and tuition taxes for tax credits, only the student fills out a Provincial Tuition and Education Amounts form, Schedule MB(S11). This form can be completed using completed Form T2202, TL11A, TL11C, or other official tuition tax receipts. It’s important to retain all official related documents in regards to tuition, including an official tuition receipt from the educational institution.

Transferring Tuition Amounts

Many students’ tuition exceeds the federal and provincial limits for claimable tuition, so there is a workaround that allows students to make the most of their tuition paid: transferring to another individual. The transfer limit for tuition and education amounts is $5,000, allowing students to make the most of their tuition amounts by transferring their tuition to a qualified recipient so that their tax return will include a tuition tax credit as well.

Tuition fees can be transferred to the student’s parent/primary caregiver, grandparent, spouse or common-law partner, as well as a spouse or common-law partner’s parent or grandparent in order to make the most of the program.

 

Carrying Forward Unused Amounts

 

It is possible and always a great idea for a student to carry over the remaining education and tuition amount to be used in the following years. In fact, many students use this carry-over amount to soften the blow when the student enters the professional world and starts filing taxes as a full-time employee, not a student.

In order to officially carry-over tuition amounts, the carryover amount must be outlined in Schedule MB(S11) as a carry forward amount (which is separate from the transfer amount).

Does Your Tuition Qualify?

While most students qualify for tuition tax credits, there are a few stipulations that govern whether a student qualifies for the tuition tax credit program, both provincially and federally:

 

  • Full-time or part-time student
  • Fee are at least $100 paid to a qualifying institution
  • Student is 17 years of age or older
  • Enrolled at a qualifying educational institution in Canada or abroad

○      Canadian institution

○      US institution to which the Canadian commutes over the border

○      International institution

 

When Does Tuition Not Qualify?

Generally, a part-time or full-time student would not qualify for tuition tax credits if:

 

  • Tuition is paid or reimbursed by the student’s employer
  • The tuition is paid by the employer and student attendance is required as part of a job training program
  • The post-secondary education is a federal program to help athletes.

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