Prince Edward Island
Tuition and Education Amounts
Schedule PE(S11)
T1 General - 2023

Only the student completes this schedule.

Complete this schedule to calculate your Prince Edward Island tuition and education amounts, your current-year unused provincial tuition amount available to transfer to a designated individual, and your unused provincial tuition and education amounts available to carry forward to a future year.

Use your Tuition and Enrolment Certificate (T2202, TL11A, and/or TL11C or any other official tuition tax receipts) to complete this schedule. If you are transferring your current year unused amount, also complete the authorization to transfer tuition and education amounts on the back of your certificate.

Attach a copy of this schedule to your paper return.

For more information, see the Prince Edward Island Information Guide and Guide P105, Students and Income Tax.

Prince Edward Island tuition and education amounts claimed for 2023

If you resided in another province or territory on December 31, 2022, you must determine which amount from your 2022 notice of assessment or reassessment to enter on line 1. If you resided in Quebec on December 31, 2022, enter the federal tuition, education, and textbook amounts. If not, enter the lowest amount of the unused provincial, territorial, and federal amounts.
 
Unused tuition and education amounts:
Enter your unused amounts from your 2022 notice of assessment or reassessment.
 1 
Enter the amount from line 8 of your federal Schedule 11. 59140  2 
 
Education amount for 2023:
 
If you ticked box 32005 of your federal Schedule 11, do not complete line 3. Instead, complete line 4 by adding the number of months you entered on line 32010 and line 32020 of your federal Schedule 11 (up to a maximum of 12 months).
   Number of months from line 32010 of your federal Schedule 11  x $120 = 59160 +  3 
   Number of months from line 32020 of your federal Schedule 11  x $400 = 59180 +  4 
Add lines 2 to 4 Total 2023 tuition and education amounts =   +  5 
Line 1 plus line 5. Total available tuition and education amounts =  6 
                                         
Enter the amount from line 26000 of your return on line 7 if it is $31,984 or less.
If it is more than $31,984, enter the result of the following calculation:
Amount from line 8 of your Form PE428 ÷  9.8%  =  7 
Enter the amount from line 34 of your Form PE428
(Total of lines 58040 to 58500 of your Form PE428)
-  8 
Line 7 minus line 8 (if negative, enter "0") =  9 
Unused tuition and education amounts claimed for 2023:
Enter whichever is less: amount from line 1 or line 9.
-    10 
Line 9 minus line 10 =  11 
2023 tuition and education amounts:
Enter whichever is less: amount from line 5 or line 11.
+  12 
Line 10 plus line 12 Your Prince Edward Island tuition and education amounts claimed for 2023 =  13 
Enter the amount from line 13 on line 58560 of your Form PE428.
 
Continue on the next page to transfer or carry forward your unused amounts.   
 

2

Transfer or carryforward of unused amounts

Complete this section to calculate your current year unused provincial tuition and education amounts available to transfer to a designated individual and your unused provincial tuition and education amounts available to carry forward to a future year.
 
You can transfer all or part of your unused provincial tuition and education amounts available for transfer to your spouse or common-law partner, your parent or grandparent, or your spouse's or common-law partner's parent or grandparent.
 
Note: If your spouse or common-law partner is claiming an amount for you on line 58120 or line 58640 on their Form PE428, you cannot transfer your unused provincial tuition and education amounts to your (or your spouse's or common-law partner's) parent or grandparent.
 
Amount from line 6  14 
Amount from line 13 -  15 
Line 14 minus line 15 Total unused amount =  16 
 
If you are transferring an amount to a designated individual, continue on line 17.
If not, enter the amount from line 16 on line 21.
 
Amount from line 5. (maximum $5,000)  17 
Amount from line 12 -  18 
Line 17 minus line 18
(if negative, enter "0")
Maximum transferable =  19 
 
Enter the provincial amount you are transferring as specified on your designated form (cannot be more than line 19) Provincial amount transferred  59200 -  20 
Are you transferring the amount in field 59200 to your spouse or common-law partner?
(If your answer is Yes and your return is linked to the return of your spouse or common-law partner, the amount transferred will be automatically calculated in field 59090 on provincial Schedule 2 of your spouse or common-law partner. For all other cases, you will need to enter the amount transferred explicitly in field 59090 on provincial Schedule 2 of the person claiming the transfer, e.g. your your spouse or common-law partner.)
Yes  No
 
Line 16 minus line 20 Unused provincial amount available to carry forward to a future year =  21