# tuition/education amounts and employer reimbursement



## icon (Nov 25, 2013)

I'm working full time but I've gone back to university in the evenings (the program is considered full-time from the perspective of the university as it meets a certain number of hours per week). I'm trying to figure out / confirm what I'm entitled to claim in terms of tax credits and was hoping that those who have been in this position, or are otherwise knowledgeable in this area, could let me know if I have this right.

My situation is slightly complicated by the fact that I was fortunate enough to receive a scholarship, and my employer also has contributed some money towards this. For the employer contribution, it is a non-taxable benefit from what I've been told... meaning I'm reimbursed and the amount isn't included in my income.

My general question is whether I should be looking at specific semesters/terms when considering what I can claim (in terms of when I received the scholarship and which courses were reimbursed by the employer), rather than the program as a whole. Is this correct? Also I assume years in the program are completely independent (i.e. based on the tax year being looked at).

My understanding is as follows, so please let me know if this is incorrect:
1) can't claim tuition or education/textbook amounts if it was reimbursed by employer (as non-taxable benefit). From what I've read it seems the employer paying for even some of the tuition excludes the entire education/textbook amounts. However, can I claim the extra tuition (the amount not reimbursed by the employer)?
2) scholarships are non taxable income if I'm eligible to claim the education/textbook amounts, otherwise only the first $500 is non-taxable

I was in school the entire year (3 semesters) this year, so wanted to know if this is correct.
*Spring*: employer reimbursed me $XX.xx amount of dollars for the tuition of this semester (non taxable benefit), so I can't claim the education/textbook amount for these 4 months. The tuition was slightly more than the amount reimbursed. Can I claim the difference?
*Summer*: Paid for this myself, so can claim everything (tuition + education/textbook amount) for these 4 months
*Fall*: I paid for this, but also received a scholarship. If it matters the amount was less than tuition. Because I paid for it (and wasn't reimbursed by my employer) I again can claim everything (tuition + education/textbook) for these 4 months. In addition, since I received the scholarship this semester, the scholarship income is tax free.

Thanks for reading, and appreciate any advice.


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## cedebe (Feb 1, 2012)

I'd call CRA if I were you, but in the meantime, I'm in a similar situation...

Based on my limited experience, the CRA is not interested in semesters as you're outlining them; they break things down monthly, but what matters more is the total amount spent on education during the tax year as a whole.

If you look at a Schedule 11, you'll see line 320: eligible tuition fees paid for 2013. My understanding based on conversation with the CRA is this is where you put the amount that you can actually claim--employer/union/etc. portions excluded. I wasn't aware of this so I claimed everything myself. (I received some funding from work.) I then got a letter in the mail asking for education receipts...

Anyway, I redid my S11s (provincial and federal) and determined that I owed the CRA around $250. (Part-time student.) A few months later, they sent me a letter stating that I owed nothing. I've been busy with school and work so I haven't had a chance to properly follow up with them, but will do so soon as I'm certain my calculations were correct. Doesn't seem right that the gov't would turn away owed money...


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## Guban (Jul 5, 2011)

I assumed that if you received help from your employer that you'd be ineligible to claim the education/textbook amounts because this was done by tax year.

I'd like to know if this is not true, and that CRA would look at the exact semester of assistance. If you get clarity on the situation, please post it!


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## Spudd (Oct 11, 2011)

The part that's unclear to me is what happens with the difference. The CRA site just says if you received reimbursement you cannot claim - but if you paid $2000 and your employer gave you $100, that hardly seems fair. It would seem logical you could claim the difference. So yes, if you find out, let us know!


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