Short answer Students should generally file every year, even with little or no income. Filing unlocks credits and benefits, and unused federal tuition amounts can be carried forward or partly transferred. Collect your T2202 and RL-8 slips plus any income slips before you start.
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Many students skip their tax return because they earned little. That is often a mistake: filing is how you claim credits, build future deduction room and receive benefits you may be entitled to.
Why file even with low income
- Carry forward tuition: unused federal tuition amounts can be carried forward to a year when you have tax to pay.
- Transfer to a parent or spouse: up to $5,000 of the current-year federal tuition amount can generally be transferred.
- Credits and benefits: filing is generally required to receive credits such as the GST/HST credit and the Quebec solidarity tax credit.
- RRSP and other room: earned income builds contribution room for later.
Forms and slips to collect
- T2202 (federal tuition certificate) and RL-8 (Quebec tuition and enrolment slip) from your school.
- T4 and RL-1 slips from employers, plus any T4A or RL-1 for other income.
- Receipts for rent, transit passes, moving costs for school and any self-employment income and expenses.
Good to know
- Most scholarships and bursaries for full-time students are generally exempt from tax, but some other awards are not.
- Students with self-employment income have until June 15 to file, but any balance is still due April 30.
- Quebec has its own tuition and credit rules, so you file both a federal and a Quebec return.
We prepare student returns as part of our tax preparation service. Contact us to get started.