You can claim the cost of your tuition fees paid for by Employment Insurance if you received a T2202A: Tuition, education, and textbook amounts certificate from the academic institution you’re enrolled at and your T4E: Statement of employment insurance and other benefits reports an amount in box 20 (taxable tuition assistance). If however your paper T4E slip reports an amount in box 21 (non-taxable tuition assistance), you won’t get to claim the amounts shown on your T2202A, but you will get to take advantage of the Adult basic education tuition assistance deduction.
Additionally, you won’t be able to claim this amount if:
- the fees were paid for (or reimbursed by) your employer or the employer of one of your parents, and the amount was not included in your or your parent’s income for the year
- the fees were paid (or are eligible to be paid) under a federal program that supports athletes, where the payment or reimbursement amount was not included as part of your income for the year
Where can I learn more?
- Amounts which cannot be claimed as tuition fees (CRA website)
- Eligible tuition fees (CRA website)