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Sherry K
Level 1

Canadian T1 return - foreign tuition

Does anyone know why Profile is allowing the foreign part-time studies deduction?  I have entered the amount from TL11a - tuition enrolment certificate for university outside of Canada.  I have indicated the amount was paid to a foreign school.  I have also indicated that the studies were for 11 months part-time. Profile is allowing the deduction.   From everything I have read on CRA's site, only amounts paid for full-time studies are allowed at a foreign school.


4 Comments 4
Level 7

Canadian T1 return - foreign tuition

By "foreign part-time studies deduction", do you mean the non-refundable tax credit for eligible tuition fees?  I have not seen any restriction on the ability to claim eligible tuition fees paid to a foreign institute.  As long as you have a valid TL11, you should be fine.  The education credit that used to be available that differed for full-time and part-time attendance was eliminated in 2017.

Sherry K
Level 1

Canadian T1 return - foreign tuition

Thank you for your response.  Yes, I'm referring to the non-refundable tax credit for tuition fees. 

I was confused about "deemed resident of Canada"   My client is a resident of Canada, born and lives in Canada full time.  I am going to file the return with the allowed deduction.


Unless the student is a deemed resident of Canada, for tuition fees to qualify and be recorded and certified on Form TL11A, all of the following conditions have to be met:

  • the student has to be in full-time attendance at a university outside Canada
  • each course for which tuition fees are entered on the form must last at least three consecutive weeks
  • each course must also lead to a degree of at least the bachelor level
  • the tuition fees must consist of eligible fees and must have been paid for the calendar year shown on the form
Level 3

Canadian T1 return - foreign tuition

Unless things have changed for 2021, the requirement for "full time" attendance is still there (am referring to "Preparing Your Income Tax Returns" for 2020, Sec 1335).  So it all comes down to how "full time' attendance is defined. I give the following definition from the Alberta Student Aid page:

"Full-time course load

Student Aid considers you a full-time student if you:

  • are enrolled in at least 60% of what your school considers a full-time course load, or
  • have a permanent disability and are enrolled in at least 40% of a full-time course load
  • are attending a licensed private career college in a program that is 12 weeks or longer and has 20+ instruction/practicum hours per week

For example, in a standard undergraduate program, one to two courses per semester is usually considered part-time. Three to five courses is usually considered full-time."

I'm seeing similar answers elsewhere.


In this case, there may be a discrepancy between the CRA definition of "full time" and the educational institution's definition of same.  I would check with the client to find just how many courses were being taken simultaneously.


Hope this helps.

Jo Ruelle 


Sherry K
Level 1

Canadian T1 return - foreign tuition

Thank you for your response.  I will check with my client.