Do Students Have to File a Tax Return in Canada?

You are required to file a Canadian income tax return if you owe any taxes, but there are many other excellent reasons to file even if you don’t:

• To claim the Tuition Tax Credit and carry forward unused amounts to future years
• To accumulate RRSP contribution room (18% of earned income from the prior year)
• To receive the GST/HST Credit — quarterly payments worth up to $519/year for low-income Canadians
• To qualify for the Canada Student Loan interest tax credit
• To qualify for provincial credits like the Ontario Tuition and Education Amount or BC training tax credits

Even full-time students with no employment income should file. The credits you accumulate — especially unused tuition credits — can be worth thousands of dollars once you graduate and start earning a higher income.

Key Tax Credits for Canadian Students

1. Tuition Tax Credit (Federal)

The tuition tax credit is the most valuable credit available to students. You can claim the cost of tuition fees paid to an eligible Canadian post-secondary institution, as well as certain examination fees. For 2025, this is a 15% federal tax credit on eligible tuition amounts.

What makes this credit particularly powerful is the carry-forward provision: if you don’t need the full credit in the year you paid tuition (because your income is too low to owe much tax), you can carry the unused portion forward indefinitely to future tax years when your income is higher.

You can also transfer up to $5,000 of unused tuition credits to a parent, grandparent, spouse, or common-law partner in the same year — though not to a future year. If you transfer tuition credits, you give up the right to carry them forward yourself.

You’ll receive a T2202 tax slip from your school each February showing the tuition amounts eligible for the credit.

2. Canada Student Loan Interest Credit

If you made interest payments on loans received under the Canada Student Loans Act, the Canada Student Financial Assistance Act, or provincial student loan programs, you can claim those interest payments as a non-refundable tax credit.

The credit is 15% federally of the interest paid. Like tuition credits, unused amounts can be carried forward up to 5 years.

3. GST/HST Credit

Low-income Canadians receive quarterly GST/HST credit payments directly from the CRA. Most students qualify. The credit is worth up to $519 per year for single individuals (more for families with children). You don’t apply separately — filing your tax return automatically enrolls you.

4. Moving Expenses

Did you move to attend school? If you moved at least 40 kilometres closer to your university or college, you may be able to deduct eligible moving expenses, including transportation costs, temporary housing, and even storage. You can only deduct moving expenses against income earned at or related to the new location (such as student employment income or bursaries).

5. Scholarship and Bursary Exemption

Scholarships, fellowships, and bursaries received as a full-time student at an eligible institution are generally fully exempt from Canadian income tax. If you’re a part-time student, a portion may be exempt. You’ll receive a T4A slip showing these amounts, but they should not create a tax bill for most full-time students. T4A slip reports full amount and you should report only taxable amount on your tax return.

6. Textbook and Education Amounts (Carried Forward from Prior Years)

The federal textbook and education amounts were eliminated in 2017, but if you accumulated unused credits before that date, you can still carry them forward and apply them against income in 2025. Check your CRA My Account for any carry forward amounts.

7. Provincial Tuition and Education Credits

Several provinces offer their own tuition-related credits in addition to the federal credit. Manitoba, Newfoundland and Labrador, and PEI all have provincial tuition credits. Quebec has the Quebec Tuition Tax Credit. FastnEasyTax automatically calculates both federal and provincial credits based on your province of residence.

T2202 — The Most Important Slip for Students

The T2202 (Tuition and Enrolment Certificate) is issued by your school every February and is your official record of eligible tuition fees. It shows:

• Total eligible tuition fees paid in the calendar year
• Number of months you were enrolled full-time
• Number of months you were enrolled part-time
• The institution’s certifying signature

You must enter T2202 information into your tax return to claim your tuition credit. FastnEasyTax walks you through this step-by-step. You can download your T2202 from your school’s student portal — most schools post them in February.

Can Students with No Income Still File?

Yes — and you absolutely should. Here’s why: even with zero employment income, filing creates your tax record with the CRA, establishes your RRSP contribution room, and enrolls you in the GST/HST Credit. Your unused tuition credits are tracked and available to apply the moment you graduate and start earning.

Many students graduate with $10,000–$25,000 or more in accumulated tuition credits that can dramatically reduce their tax bill in their first few working years. This is effectively a delayed tax benefit worth hundreds or even thousands of dollars — but only if you filed every year while in school.

A student who paid $8,000/year in tuition for 4 years accumulates approximately $4,800 in federal tuition credits alone. These can eliminate your entire federal tax bill for 1–2 years after graduation.

International Students in Canada: What You Need to Know

If you are an international student in Canada on a study permit, your tax obligations depend on whether you are considered a Canadian resident for tax purposes. Most international students who study in Canada for more than 6 months in a year are considered residents and must file a Canadian tax return.

As an international student:

• You can claim the tuition tax credit for tuition paid to a Canadian post-secondary institution
• You may be eligible for the GST/HST Credit
• Income earned through on-campus employment or a co-op work term is fully taxable
• You’ll receive a T4 slip from your employer showing income and taxes withheld
• Income earned in your home country while in Canada may be reportable depending on your residency status and any applicable tax treaty

If you return home permanently after graduating, your Canadian residency ends and you would file a departure return.

How to File Your Student Tax Return with FastnEasyTax

Filing your student tax return takes about 30 minutes with FastnEasyTax. Here’s what to expect:

• Create a free account at fastneasytax.com/ca — no payment required to start
• Gather your T4 (employment income), T2202 (tuition), and any T4A slips (scholarships, bursaries)
• Use Auto-fill to import slips directly from your CRA My Account
• FastnEasyTax will automatically identify your tuition credit, carry-forward amounts, and eligible provincial credits
• Review your refund amount and submit directly to the CRA via NETFILE
• Most students receive their refund within 10 business days

The cost is $12.99 for a single return, or completely free if your total income for the year was under $20,000 — which applies to many students.