Student Tax Return Canada Guide 2025

Canadian students can claim tuition credits, moving expenses, and more — even with low income. Filing your return builds RRSP room and unlocks benefits.

Why Students Should Always File a Tax Return

Even if you earned little or no income, filing a tax return as a student is almost always worth it. Key reasons:

• Claim the tuition tax credit to reduce current or future tax
• Build RRSP contribution room (18% of earned income)
• Receive the GST/HST credit (quarterly payments)
• Claim provincial education benefits and grants
• Transfer unused tuition credits to parents or grandparents
• Carry forward unused tuition credits to future high-income years

Tuition Tax Credit — T2202 Form

The tuition tax credit is 15% of eligible tuition fees paid to a designated educational institution. Your school issues a T2202 (Tuition and Enrolment Certificate) each January showing the eligible fees. Enter the amounts from your T2202 in your tax software — the credit is calculated automatically.

Eligible tuition includes: university or college tuition, mandatory fees (but not student union fees or accommodation). You cannot claim tuition paid by your employer or scholarships used to pay tuition.

What to Do With Unused Tuition Credits

If your tuition credit exceeds your tax owing (which is common for low-income students), you have three options:

• Carry forward: Keep unused credits and use them in future years when you have higher income — there is no expiry
• Transfer to family: Transfer up to $5,000 of the current year's tuition amount to a parent, grandparent, or spouse. Carried-forward amounts cannot be transferred — only the current year's credits
• Claim provincial credit: Most provinces also offer a tuition credit at the provincial rate

Scholarships, Bursaries, and Grants

Most scholarships and bursaries received by post-secondary students enrolled in a qualifying program are fully exempt from income tax — you don't report them. Exceptions:

• Scholarships for part-time programs may be partially taxable
• Research grants and fellowships may be partially taxable
• Employer-paid education assistance is usually taxable

Student Moving Expenses

If you moved at least 40 kilometres closer to a post-secondary institution to attend full-time, you can deduct eligible moving expenses. Deductible costs include: moving company fees, travel, temporary accommodation up to 15 days, and storage. The deduction is limited to scholarship income or employment income earned at the new location.

Interest on Student Loans

Interest paid on government student loans (Canada Student Loans, provincial student loans) qualifies for a 15% federal non-refundable tax credit. Keep your loan interest statements. Note: interest on private student loans or personal loans used for education does not qualify.

Part-Time Work Income — T4 Slips

If you worked part-time while studying, you'll receive T4 slips from employers. Report all employment income. If your total income is below the Basic Personal Amount ($15,705 for 2024), you'll owe no federal income tax — but you may still have had CPP and EI deducted, which you get back as a refund when you file.

CRA's Free Tax Clinics for Students

The CRA's Community Volunteer Income Tax Program (CVITP) offers free tax help for students and other eligible Canadians with simple returns. Many university campuses run free tax clinics in March and April. Check your school's student services or canada.ca/get-ready-taxes for clinic locations.