T1-2023 Federal Tuition, Education, and Textbook Amounts
and Canada Training Credit 		Schedule 11

Only the student completes this schedule.

Complete this schedule to calculate your federal tuition, education, and textbook amounts and Canada training credit, your current-year unused tuition amount available to transfer to a designated individual, and your unused federal amount available to carry forward to a future year.

Use forms T2202, TL11A, and/or TL11C (or any other official tuition tax receipts) to complete this schedule. If you are transferring an amount, also use these forms to designate the individual you are transferring to and to specify the federal amount you are transferring.

Complete the provincial or territorial schedule (S11) to calculate your provincial or territorial amounts.

Attach a copy of this schedule to your paper return.

For more information, see Guide P105, Students and Income Tax.


Calculating your tuition, education, textbook amounts, and Canada training credit

Unused federal tuition, education, and textbook amounts from your 2022 notice of assessment or reassessment  1 
Eligible tuition fees paid to Canadian educational institutions for 2023
(fees for each institution must be more than $100)		 32000  2 
 
If you are claiming the Canada training credit, continue on line 3.
If not, enter the amount from line 2 on line 7, and continue on line 8.
 
Amount from line 2 x  50%  =  3 
Your Canada training credit limit for 2023
from your latest notice of assessment or reassessment for 2022		  4 
Enter whichever is less:
amount from line 3 or line 4.		  5 
Enter the Canada training credit you are claiming
(cannot be more than the amount at line 5).
Enter this amount on line 45350 of your return.		 Your Canada training credit -  6 
Available Canadian tuition amount for 2023:
Line 2 minus line 6.		 =  7 
Eligible tuition fees paid to foreign educational institutions for 2023 32001 +  8 
Line 7 plus line 8. =   +  9 
Total available tuition, education, and textbook amounts for 2023:
Line 1 plus line 9.		 =  10 
                                       
Enter the amount from line 26000 of your return on line 11 if it is $53,359 or less.
If it is more than $53,359, enter the result of the following calculation:
amount from line 75 of your return ÷  15%  =  11 
Enter the amount from line 101 of your return. -  12 
Line 11 minus line 12 (if negative, enter "0") =  13 
Unused tuition, education, and textbook amounts claimed for 2023
Enter whichever is less: amount from line 1 or line 13.		 -    14 
Line 13 minus line 14 =  15 
2023 tuition amount:
Enter whichever is less: amount from line 9 or line 15.		 +  16 
Add lines 14 and 16
Enter this amount on line 32300 of your return.		 Your 2023 tuition, education, and textbook amounts =  17 
                                       
Continue on the next page.   
 
2

2023 Enrolment information
The Canada Revenue Agency (CRA) needs the following information to administer federal programs, such as the Canada Workers Benefit, scholarship exemption, lifelong learning plan, and various provincial and territorial programs.
 
Tick this box if you were eligible for the disability tax credit in 2023, or you had a mental or physical impairment in 2023 and a medical practitioner has certified that you cannot reasonably be expected to be enrolled as a full-time student because of the effects of your impairment. 32005  
Enter the number of months you were enrolled as a part-time student from box 24 of Form T2202, and column B of forms TL11A and TL11C. (maximum 12) 32010  
Enter the number of months you were enrolled as a full-time student from box 25 of Form T2202, and column C of forms TL11A and TL11C. (maximum 12) 32020  
                                 

Transfer or carry forward of unused amount
 
Complete this section to calculate your current-year unused tuition amount available to transfer to a designated individual and your unused federal amount available to carry forward to a future year.
 
You can transfer all or part of your unused tuition amount available to transfer to your spouse or common-law partner or your (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 30300 or line 32600 of their return, you cannot transfer an amount to your parent or grandparent or to your spouse's or common-law partner's parent or grandparent.
 
Amount from line 10  18 
Amount from line 17 -  19 
Line 18 minus line 19 Total unused amount =  20 
 
If you are transferring an amount to a designated individual, continue on line 21.
If not, enter the amount from line 20 on line 25.
 
Amount from line 9 (maximum $5,000)  21 
Amount from line 16 -  22 
Line 21 minus line 22
(if negative, enter "0")		 Unused tuition amount available to transfer =  23 
                           
Enter the federal amount you are transferring as specified on your tuition forms (cannot be more than the amount on line 23) Federal tuition amount transferred 32700 -  24 
Are you transferring the amount in filed 32700 to your spouse or common-law partner? Yes  No
(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 36000 on Schedule 2 of your spouse or common-law partner. For all other cases, you will need to enter the amount transferred explicitly in field 36000 on Schedule 2 of your your spouse or common-law partner.)
 
Line 20 minus line 24 Unused federal amounts available to carry forward to a future year =  25 
 

Complete the provincial or territorial Schedule (S11) to calculate your provincial or territorial amounts.