Schedule 11 - Federal Tuition, Education, and Textbook Amounts

A disabled student who is registered part-time in an eligible training program can claim the full-time education amount instead of the part-time education amount, provided he or she is eligible for the disability amount for the year or an authorized person certifies, in a signed letter, that the student is registered in part-time studies because of a mental or physical disability. For a student in this situation, select the check box Select this box if the taxpayer is eligible for the disability tax credit or if, during the year, he or she had a mental or physical impairment and a doctor certified that it could not reasonably be expected that the taxpayer could be enrolled as a full-time student because of the effects of his or her impairment, located at the top of the T2202 slip data entry screen. This box is taken into account for the calculation of the education amount in Schedule 11 for the following provinces and territories: Alberta, British Columbia, Manitoba, Nova Scotia, Prince Edward Island, Newfoundland and Labrador, Northwest Territories and Nunavut.

The individual may transfer all or part of the tuition fees to his/her spouse or common-law partner or to his/her parent or grandparent. The student cannot transfer any unused tuition fees or education amount carried forward from a previous year.

A calculation is performed by Taxprep to determine the tuition fees as well as the designated transferee. To perform the calculation, the program takes into account the taxable income and the tax payable.

To transfer an amount:

• Enter the amount that the student would like to transfer in Schedule 11 (transfer to a parent or transfer to the uncoupled partner).

or

• If dealing with a transfer to a parent, enter a check mark in Form T2202 or Schedule 11 to transfer the maximum amount (line 17 of Schedule 11).

If you are filing a paper return, include a completed Schedule 11, but not your receipts or other forms (T2202, TL11A or TL11C). Keep them in case we ask to see them. If you are filing electronically keep all of your documents.

Until 2008, the taxable income used to compute the tuition, education, and textbook amounts in the federal and provincial Schedules 11 was carried over directly from line 26000 of the return.

As a result of directives received from the CRA in 2008, the taxable income for purposes of computing Schedules 11 is now calculated differently for taxpayers who are in the following situation:

• they can claim a high amount of tuition, education, and textbook amounts; and
• their taxable income exceeds the limit of the first tax bracket for the taxable income.

In this situation only, instead of being carried over directly from line 26000, the taxable income amount is computed by dividing the tax on taxable income by the lowest federal or provincial tax rate.

Consequently, the taxable income used to compute Schedule 11 is higher than the amount on line 26000 of the return.