Tuition fees qualify for a non-refundable tax credit.
Eligibility
To be eligible for a credit, the fees paid must meet the following conditions:
The fees must be paid to a university, college or other post-secondary educational institution (in Canada or foreign countries), or to an institution certified by Human Resources and Skills Development Canada.
Any fees must be more than $100 per institution.
What fees are eligible?
Eligible tuition fees include admission fees, library and lab charges, examination fees, application fees, mandatory computer service fees, charges for certificates, diplomas and degrees, mandatory ancillary fees for health service, athletics and various other services, and the cost of books included in the fees for a correspondence course. Also eligible are examination fees required to obtain professional status recognized by federal or provincial status, or to be licensed to practice a profession or trade in Canada.