Information for Educational Institutions Outside Canada

Are you an administrator or staff member of a university, the customized form closely resembles our version.
college, or other accredited post-secondary educational See Information Circular IC97-2R, Customized Forms.
institution outside Canada who is responsible for completing
If you download our forms from our website and make no
the certificate that confirms qualifying tuition costs for students?
changes in the appearance of the forms, you do not need us to
If so, this information will help you to understand, fill in and
approve them.
certify the applicable Canadian tuition amounts certificate for
students enrolled at your institution.
Distribution of forms
The educational institution, the student, and the course or
learning program must all first meet the conditions explained on Issue at least two copies of any of the above forms to
these pages before you can fill out and certify one of the student the student.
tax forms. We encourage you to keep adequate records for at least four
Guide P105, Students and Income Tax, and the years after the calendar year of the course in case we ask you to
webpage canada.ca/taxes-students provide tax information for confirm any of the tuition fees you certified.
students who are residents of Canada, including those who are If a student needs a duplicate copy of any form that you issued
temporarily living outside Canada. Information sheet RC192, previously, make sure that you print or stamp “Duplicate” at
Information for Students – Educational Institutions Outside the top of the form and on all copies.
Canada, is also available to students. This supplement is
intended to provide instructions for foreign educational Note
institutions. It is available in electronic format only. Do not send us the certified form or any duplicate copy of it.

Canadian forms to fill out and certify for Reporting period

students Fill out Form TL11A, TL11C, or TL11D to report information for
a calendar year, from January 1 to December 31. Report eligible
Students who file a Canadian Income Tax and Benefit Return
tuition fees paid and the number of eligible months that a
should ask you to fill in and certify one of the following forms to
qualifying student was enrolled during the calendar year shown
support their eligibility for Canadian tax credits for qualifying
on the form, even if the fees for those courses were paid before
education:
(or possibly after) that calendar year. Do not enter unpaid
TL11A Tuition and Enrolment Certificate – University tuition fees on these forms.
Outside Canada Note
TL11C Tuition and Enrolment Certificate – Commuter to the Do not report amounts for a 12-month period that is not the
United States same as the calendar year, even if it is the reporting period
used for tax returns in your country.
TL11D Tuition Fees Certificate – Educational Institutions
Most students must file their Canadian Income Tax and Benefit
Outside Canada for a Deemed Resident of Canada
Return for a calendar year no later than April 30 of the following
The requirements for each form are described in separate year. Consequently, for courses taken in a calendar year, we ask
sections below. After completing and certifying it, issue it only that you issue a certified form by the last day of February of the
to the student. following year to give students time to file their tax returns and
correct any errors.
Do not send us the certified form or any copy. If we need it, we
will ask the student for it. Do not use your own country’s tax
forms and eligibility rules to certify amounts eligible for University Outside Canada
Canadian tax credits. For example, you cannot use We will accept that an educational institution is a “university
United States’ Form 1098-T for this purpose. outside Canada” if it meets all of the following conditions:
If your institution wants its own customized version of these ■ it has the authority to confer academic degrees of at least the
forms, either to facilitate the download by the student from their baccalaureate level (bachelor’s degree or equivalent)
electronic account or for other reasons, we can approve them if
according to the education standards of the country it is
located in
RC190(E) Rev. 20

La version française de ce livret est intitulée Renseignements pour les établissements d’enseignement à l’extérieur du Canada.
■ it has an academic entrance requirement of at least secondary The following documents have to be submitted:
school matriculation standing
■ a copy of the documents issued by the appropriate
■ it is organized for teaching, study, and research in the higher educational authority in the country of residence confirming
branches of learning that the institution has been accredited as a university or
institution of higher learning empowered to confer degrees at
We will also accept that an educational institution that is part of
the baccalaureate (bachelor or equivalent) level or higher
the Association of Commonwealth Universities is a university
outside Canada if the institution can grant degrees of at least the ■ a copy of the institution’s latest calendar, syllabus or
bachelor level. See the websites under “References” at the end of catalogue containing course curriculums and the admission
this information sheet. criteria. We will also accept a website address (URL) if all the
required information is available
For the United States, we will also accept that an accredited
degree-granting institution currently recognized by the Institute After we have made an evaluation, we will send a decision in
of Education Sciences National Center for Education Statistics or writing, to the institution stating whether it has been accepted as
Council for Higher Education Accreditation (CHEA) is a a university outside Canada.
university outside Canada, provided that the institution can
grant degrees of at least the bachelor level. Even though you may determine that your educational
institution meets our definition of a university outside Canada,
The educational institution outside Canada does not qualify in establishing the institution’s status with the CRA will help to
the following cases: ensure that students do not encounter difficulties or delays
when filing their Canadian income tax returns. Otherwise, the
■ it confers only associate degrees, diplomas, certificates or
students may face significant tax consequences, including
other degrees at a level lower than the bachelor level
having income tax claims disallowed.
or equivalent
■ it affiliates with a university but does not have the authority Tuition amount
to confer degrees
The tuition amount is a non-refundable amount based on the
Foreign educational institutions that are qualified donees are eligible tuition fees paid by the student for the year. The student
considered universities outside Canada for purposes of the uses the tuition amount to calculate a tuition tax credit that may
tuition tax credit. Effective February 27, 2018, it is no longer a reduce the tax they have to pay.
requirement for foreign educational institutions to be prescribed
and included in Schedule VIII of the Income Tax Regulations. As Certify the eligible tuition fees paid for qualifying courses taken
such, foreign educational institutions will need to be registered in the calendar year, as defined on the following pages.
by the CRA and included in its public list of qualified donees. The eligibility criteria that qualifies the educational institution,
See Information sheet RC191, Qualified Donee: Becoming a the student, and the course or learning program are all unique.
Prescribed University Outside Canada.
Since eligibility conditions vary according to the students’
Educational institutions listed on the CRA’s public list of situation, attendance or enrolment, the duration of the courses,
qualified donees do not need to apply for confirmation of and the type of educational institution, refer to the Table of
eligibility. For the list of prescribed universities outside Canada, differences between Forms TL11A, TL11C, and TL11D in the
go to canada.ca/charities-list, select “List of charities and other Appendix at the end of this document.
qualified donees”, and then select “Universities outside
Canada.” However, we recommend that institutions that have The table highlights some of the differences based on the
not received confirmation of eligibility apply by writing to us to situation and the form to be filled out and certified. Eligibility
confirm that the institution is considered as a university conditions for each form are described in the following
outside Canada. separate sections.
For this purpose, only an official or authorized representative of
the institution can send a request to: Eligible tuition fee – Forms TL11A, TL11C,
Validation, Policies, and Procedures Section
and TL11D
Collections and Verification Branch Enter the eligible tuition fees in Part 1. For a list of eligible
Canada Revenue Agency tuition fees and non-eligible fees and expenses, see Income Tax
3rd Floor, 395 Terminal Avenue Folio S1-F2-C2, Tuition Tax Credit, and Guide P105, Students
Ottawa ON K1A 0L5 and Income Tax.
Canada
Eligible tuition fees generally include the portion of eligible fees
We may accept an educational institution as a university outside paid by scholarships, fellowships, bursaries, and prizes. This
Canada if it has been fully accredited as a degree-granting differs from the tax treatment required under the Internal
institution by the highest-ranking accrediting body that is Revenue Code in the United States.
nationally accepted in the country of residence.
Report the eligible tuition fees paid for courses taken in the
particular calendar year shown in the top right corner of the
form. This includes fees paid before the calendar year the
student took the course and fees paid after the calendar year for
that course.

2
Enter the duration of the course in the columns under box A, Distance-learning courses conducted online may qualify for the
“Session periods,” of Part 1. tuition amount if the courses require the student to be in virtual
attendance, on a full-time basis, for classes and other interactive
course-related activities.
Example
If a student pays tuition fees in August 2019 for the whole To be considered as being in full-time attendance, the student
academic year covering September 2019 through April 2020, must be enrolled on a full-time basis and be either physically
enter only the part of the tuition fees that relates to the session present on the campus of the foreign university, or virtually
periods from September to December 2019 on the form for 2019. present at the university in scheduled, interactive,
Enter the tuition fees for the 2020 sessions on a separate form course-related activities conducted online.
for 2020.
Consequently, fees paid for distance-learning courses carried on
by correspondence, which includes courses where students
If all or a part of eligible tuition fees paid in 2020 are for courses study largely at their own pace and where assignments or work
and session periods in 2019, include that part of the tuition fees are submitted electronically, do not qualify for the tuition
on the form for 2019 after the fees are paid. If you need to tax credit.
change or correct the original 2019 form, print or stamp A student is not considered to be in full-time attendance when
“Amended” at the top of the original form and on all copies. he or she carries a minor course load or devotes the greater
If a student withdraws from a course or program and tuition amount of time to other non-curriculum activities, such as
fees are refunded, and a form or receipt had already been issued earning income from employment.
for the year, the educational institution should issue an A student participating in university studies that do not lead to
amended form. a degree is not eligible for the tuition tax credit on Form TL11A,
Enter the eligible tuition fees for the amount paid either in your unless they commutes regularly from Canada to a U.S.
country’s currency or in Canadian dollars based on the post-secondary educational institution or is a deemed resident
exchange rates in effect at the time the fees were paid. In either of Canada. For more information, see the sections on
case, identify the currency with the appropriate three-letter Forms TL11C and TL11D on the following pages.
international currency code.
Form TL11C, Tuition and Enrolment
Example Certificate – Commuter to the
Tuition fees of $4,000 American dollars would be entered either United States
as USD$4,000 or CAN$5,100.80 if the exchange rate for
converting American dollars to Canadian dollars was 1.2752 at Fill out Part 1 of Form TL11C to certify eligible tuition fees and
the time the fees were paid. the number of months as a qualifying student living in Canada
throughout the calendar year near the United States border. For
more information on how to fill out Part 1, go to “Eligible tuition
The Bank of Canada website (bankofcanada.ca) lists official fee – Forms TL11A, TL11C, and TL11D” on page 2.
rates of foreign exchange rates and a calculator for converting The student must be enrolled at and regularly commute to an
many currencies to Canadian dollars. If the fees were paid educational institution in the United States that provides courses
throughout the calendar year, use the annual average at a post-secondary level.
exchange rate.
Educational institutions near the Canada-U.S. border that meet
the definition of a “university outside Canada” are also accepted
Form TL11A, Tuition and Enrolment for purposes of Form TL11C.
Certificate – University Outside Canada For a list of educational institutions outside Canada that we
Fill out Part 1 of Form TL11A to certify enrollment and eligible accept for the tuition amount, go to canada.ca/taxes-deductions,
tuition fees for a qualifying student taking a course at a select “Your tuition, education, and textbook amounts,” and
university outside Canada. For more information on how to fill then select “Recognized educational institutions outside of
out Part 1, go to “Eligible tuition fee – Forms TL11A, TL11C, Canada.”
and TL11D” on page 2.
The term “commute” means that the distance between the
Unless the student is a deemed resident of Canada, for tuition student’s residence and the educational institution must be close
fees to qualify and be recorded and certified on Form TL11A, all enough to allow daily or regular travel back and forth,
of the following conditions have to be met: especially by car, bus, or train. Airline travel three times a
semester, for example, is not considered a commute. In this case,
■ the student has to be in full-time attendance at a university
consider if Form TL11A applies instead.
outside Canada
Distance-learning programs or correspondence and online
■ each course for which tuition fees are entered on the form courses do not apply to Form TL11C because the student is not
must last at least three consecutive weeks actually commuting. In such a case, if the educational institution
■ each course must also lead to a degree of at least the is a university outside Canada and the course lasts at least three
consecutive weeks and leads to a degree, you may consider if
bachelor level
Form TL11A applies instead.
■ the tuition fees must consist of eligible fees and must have
The course does not have to last at least three consecutive weeks
been paid for the calendar year shown on the form and does not have to lead to a degree, and the student does not
have to be in full-time attendance.
3
Therefore, part-time students who commute to attend Do not make the determination of whether a student is a
post-secondary classes in the United States may also be eligible deemed resident of Canada. It is up to the student and the CRA
for the tuition amount based on eligible tuition fees paid. to make the determination. If the student says that they are
deemed resident, or presents Form TL11D, you may presume
Form TL11D, Tuition Fees Certificate – that they are “deemed resident of Canada.”

Educational Institutions outside Canada Generally deemed residents are people who stay in Canada for
183 days or more in a calendar year but have not set up
for a Deemed Resident of Canada residential ties in Canada, members of the Canadian Forces,
Fill out Part 1 of Form TL11D to certify only the eligible tuition Canadian Forces school staff, Canadian federal and provincial
fees of a student who is a deemed resident of Canada under government officials and diplomats, employees of the Canadian
section 250 of the Canadian Income Tax Act when the student is International Development Agency, and their children or
enrolled at a university, college or other educational institution dependents. See Income Tax Folio S5-F1-C1, Determining an
outside Canada that provide courses at a post-secondary level. Individual’s Residence Status.
For more information on how to fill out Part 1, go to “Eligible
A course does not have to last at least three consecutive weeks
tuition fee – Forms TL11A, TL11C, and TL11D” on page 2.
and does not have to lead to a degree, and a student does not
Effective January 1, 2017, and later years, fees for courses not at have to be in full-time attendance. Part-time students are also
the post-secondary level that are paid to a university, college or eligible. The eligible tuition fees and the list of non-eligible fees
other educational institution outside Canada that provides and expenses are the same for Form TL11D, TL11A and TL11C.
courses at the post-secondary level, qualify if the courses are See Income Tax Folio S1-F2-C2, Tuition Tax Credit, and our
taken to get or improve skills in an occupation by a student who Guide P105, Students and Income Tax.
is 16 years of age or older before the end of the year. However,
All of the educational institutions accepted as a university
for a deemed resident to claim the provincial or territorial
outside Canada as described for Form TL11A are also accepted
education and textbook amounts, if applicable, the educational
as such for purposes of Form TL11D.
institution has to be a university outside Canada and
Form TL11A must also be filled out.

4
References
Forms and publications Forms
The CRA encourages electronic filing of your return. If you TL11A Tuition and Enrolment Certificate - University
require a paper version of our forms and publications, go Outside Canada
to canada.ca/cra-forms-publications or call one of the
following numbers: TL11C Tuition and Enrolment Certificate - Commuter to
the United States
■ 1-800-959-5525, from Canada and the United States
TL11D Tuition Fees Certificate – Educational Institutions
■ 613-940-8497, from outside Canada and the United States. We
Outside Canada for a Deemed Resident of Canada
only accept collect calls initiated by telephone operators. After
your call is accepted by an automated response, you may hear
a beep and experience a normal connection delay. Guide
P105 Students and Income Tax
Online
Canada Revenue Agency................. canada.ca/revenue-agency Other publications
S1-F2-C2 Tuition Tax Credit
CRA forms............................. canada.ca/cra-forms-publications
S1-F2-C3 Scholarships, Research Grants and Other Education
CRA student information ................... canada.ca/taxes-students Assistance

CRA international student RC191 Qualified Donee: Becoming a Prescribed University

information...............canada.ca/taxes-international-students Outside Canada
RC192 Information for Students – Educational Institutions
CRA international webpage ....... canada.ca/taxes-international Outside Canada

Association of Commonwealth Universities............... acu.ac.uk

Council for Higher Education

Accreditation (CHEA) ................................................... chea.org

Institute of Education Sciences National Center

for Education Statistics ............ nces.ed.gov/collegenavigator

5
Appendix
Table of differences between Forms TL11A, TL11C, and TL11D
TL11D, Tuition Fees
TL11A, Tuition and TL11C, Tuition and Certificate –
Conditions Enrolment Certificate – Enrolment Certificate – Educational Institutions
University Outside Commuter to the United Outside Canada for a
Canada States Deemed Resident of
Canada

Must be a “university outside YES NO NO

Canada” (see page 1)
Can be another type of NO YES YES
post-secondary institution
Course must last at least YES NO NO
three weeks and lead to a
degree
Student must be in full-time YES NO NO
attendance
Student must be enrolled YES NO NO
full-time
Student must be a deemed NO NO YES
resident of Canada

Note
Tuition fees for the TL11C and TL11D must be more than CAN$100 for each educational institution.

6 This document is only available in electronic format.