International Student Taxes in Canada: T2202 and Tuition

Key takeaways

Your tax residency depends on your ties to Canada, not your study permit
Your school gives you a T2202 slip; tuition over $100 per slip can be claimed
Unused tuition carries forward with no time limit, but must be used in the first year you owe tax
You can transfer up to $5,000 of the current year’s federal tuition amount to a parent, grandparent or spouse
Full-time students’ post-secondary scholarships and bursaries are generally not taxable

Are you a tax resident of Canada as a student?

The CRA decides residency by your ties to Canada. Your type of permit does not decide it.

Status	CRA description	What it means
Resident	You establish significant residential ties with Canada	You report world income from the date you became a resident
Non-resident	No significant ties, and in Canada less than 183 days in the year	You report only certain Canadian income
Deemed resident	No significant ties, but in Canada 183 days or more, and not a resident of another country under a tax treaty	You are taxed like a resident for the whole year
Deemed non-resident	Significant ties, but a resident of a treaty country under that treaty	You are treated as a non-resident

The CRA lists significant ties as a home, a spouse or common-law partner, or dependants in Canada. Secondary ties include personal property, social and economic ties, a provincial driver’s licence and provincial health insurance. If you are unsure, you can send Form NR74 to ask the CRA for an opinion. Try our tax residency checker first.

Which income do you report?

Job income: pay from an on-campus or off-campus job is taxable. Your employer gives you a T4. Work-hour rules are an immigration matter; see working while studying.
Scholarships and bursaries: the CRA says post-secondary scholarships, fellowships and bursaries are not taxable if you got them for a program in which you are a full-time qualifying student.
Bank interest: taxable. You may get a T5.
Money from family abroad: gifts are generally not income. Large transfers can raise other questions, so keep records.
Income from abroad after you became a resident: reportable. The CRA’s newcomer pages explain how.

In your first year, credits like the basic personal amount may be prorated by the days you were a resident. The CRA explains this on its newcomer credits page.

What is the T2202 and how do you claim tuition?

Form T2202, Tuition and Enrolment Certificate, comes from your Canadian school. It shows eligible tuition fees and months of study. Many schools post it in your student portal.

The amount on each certificate must be more than $100 to claim it.
You claim tuition on Schedule 11, then on line 32300 of your return.
The federal education and textbook credits ended in 2017. Only tuition counts federally. Some provinces have their own rules.
In your arrival year, the CRA says you claim tuition fees for the part of the year you were a resident.

The tuition amount is a non-refundable credit. It lowers tax you owe but does not create a refund on its own. Federal credits are worth the lowest federal tax rate: 14.5% for the 2025 tax year and 14% for 2026 and later years.

Worked example: a T2202 shows $18,000 of eligible tuition. On a 2025 return, it can reduce federal tax by up to $18,000 × 14.5% = $2,610. On a 2026 return (filed in 2027), the same tuition is worth up to $18,000 × 14% = $2,520. If you owe less federal tax than that, the rest is not lost; it carries forward. Provincial tuition credits, where they exist, are separate.

How do carry-forward and transfer work?

Each year you must first use your tuition amount to lower your own tax. After that, the CRA gives you two choices for what is left:

Option	Rule	Limit
Transfer	To your spouse or common-law partner, your parent or grandparent, or their parent or grandparent	Up to $5,000 of the current year’s federal tuition amount, minus what you used
Carry forward	Keep it for a future year	No time limit, but you must claim it in the first year you have income tax to pay

Once you carry an amount forward, you cannot transfer it to anyone later. A transfer only helps if the person files a Canadian return and owes Canadian tax, so parents abroad usually cannot use it.

Example over four years: you study for three years with $18,000 of tuition each year and earn little, so you owe no tax. You carry forward $54,000 (3 × $18,000). In year four you start a full-time job. The CRA requires you to use the carry-forward that year, which can cut your federal tax a lot. Your notice of assessment usually shows the unused amount.

Can international students get benefits and tax-free accounts?

Canada Groceries and Essentials Benefit (formerly the GST/HST credit): residents for tax purposes may qualify. The CRA’s student guide says you may be eligible if you turn 19 before April 2027. In your first year you may need Form RC151; see our RC151 guide.
Quebec: the solidarity tax credit has an 18-month rule for temporary residents. See Quebec taxes for newcomers.
TFSA and RRSP: rules depend on residency and income. See TFSA and RRSP room in your first year.

Can you deduct moving expenses?

Full-time post-secondary students can claim moving expenses if the new home is at least 40 km closer to the school. But the CRA says students can deduct them only from the taxable part of scholarships, fellowships, bursaries, certain prizes and research grants. Most scholarships are already not taxable for full-time students, so many international students have nothing to deduct them from. For moves to or from Canada, the CRA adds conditions. Use Form T1-M to calculate it.

Common mistakes international students make

Not filing because income was low. You claim tuition and carry it forward on Schedule 11 of your return, so file even in low-income years.
Transferring tuition to parents abroad. It only helps a person who owes Canadian tax.
Claiming tuition for months before arrival. In your arrival year, the CRA allows tuition for the part of the year you were a resident.
Reporting tax-free scholarships as income. Full-time students’ post-secondary scholarships are generally not taxable.
Ignoring a T4 from a short job. All job income must be reported.

How to file as an international student

Get a social insurance number (SIN) if you work in Canada.
Collect your T2202, T4 and T5 slips. Most arrive by the end of February.
Work out your residency status and the date it started.
Use certified software or a free clinic. Scholarships and job income are on the CRA’s simple list; see free tax clinics.
Claim tuition on Schedule 11, and decide whether to carry forward or transfer.
File by April 30.

If you drive or deliver with an app, see taxes for Uber and DoorDash drivers. For filing software, see our Wealthsimple Tax review.

Common questions

Do international students have to file a tax return?

Not always, but filing is usually worth it. You may get back tax taken from your pay, qualify for benefits and save your tuition amount.

Does my study permit make me a resident for tax?

No. The CRA decides residency by your ties to Canada, such as a home here or a spouse or dependants here.

Can I transfer my tuition to my parents abroad?

You can transfer to a parent or grandparent, but the credit only helps someone who owes Canadian tax. Most parents abroad do not.

Does unused tuition expire?

No. It carries forward, but you must use it in the first year you have income tax to pay.

Are my scholarships taxable?

Post-secondary scholarships and bursaries are generally not taxable if you are a full-time qualifying student in that program, according to the CRA.

Sources

Checked against these sources on October 10, 2026. Spotted something out of date? Tell us.

International student tax guide: residency, T2202, tuition credit and carry-forward