British Columbia
Tuition and Education Amounts
Schedule BC(S11)
T1 General - 2023

Only the student completes this schedule.

Complete this schedule to calculate your British Columbia tuition and education amounts, your current-year unused provincial tuition amount available to transfer to a designated individual, and your unused provincial tuition and education amounts available to carry forward to a future year.

Use your Tuition and Enrolment Certificate (T2202, TL11A, and/or TL11C or any other official tuition tax receipts) to complete this schedule. If you are transferring your current year unused amount, also complete the authorization to transfer tuition and education amounts on the back of your certificate.

Attach a copy of this schedule to your paper return.

For more information, see the British Columbia Information Guide and Guide P105, Students and Income Tax.

British Columbia tuition and education amounts claimed for 2023

If you resided in a province or territory other than British Columbia on December 31, 2022, enter your unused federal tuition, education, and textbook amounts from your 2022 notice of assessment or reassessment on line 1.
 
Unused tuition and education amounts:
Enter your unused amounts from your 2022 notice of assessment or reassessment.
 1 
Enter the amount from line 8 of your federal Schedule 11. 59140 +  2 
Line 1 plus 2 Total available tuition and education amounts =  3 
 
Enter the total of the amount from line 26000 of your return and line 31C of your T1206, if applicable, on line 4 if it is $45,654 or less.
If it is more than $45,654, entering the result of the following calculation:
amount from line 8 of your Form BC428 ÷  5.06%  =  4 
Enter the amount from line 40 of your Form BC428
(Total of lines 58040 to 58480 of your Form BC428)
-  5 
Line 4 minus line 5 (if negative, enter "0") =  6 
 
Unused British Columbia tuition and education amounts claimed for 2023:
Enter whichever is less: amount from line 1 or line 6.
-    7 
 
Line 6 minus line 7 =  8 
2023 tuition amount:
Enter whichever is less: amount from line 2 or line 8.
+  9 
Line 7 plus line 9. Your British Columbia tuition and education amounts claimed for 2023 =  10 
Enter the amount from line 10 on line 58560 of your Form BC428.
                                         

Continue on the next page to transfer or carryforward your unused amount.   
 

2

Transfer or carryforward of unused amount

Complete this section to calculate your current year unused provincial tuition and education amounts available to transfer to a designated individual and your unused provincial tuition and education amounts available to carry forward to a future year.
 
You can transfer all or part of your unused provincial tuition and education amounts available for transfer to your spouse or common-law partner, your parent or grandparent, or your spouse's or common-law partner's parent or grandparent.
 
Note: If your spouse or common-law partner is claiming an amount for you on line 58120 or line 58640 on their Form BC428, you cannot transfer your unused provincial tuition and education amounts to your (or your spouse's or common-law partner's) parent or grandparent.
 
Amount from line 3  11 
Amount from line 10 -  12 
Line 11 minus line 12 Total unused amount =  13 
 
If you are transferring an amount to a designated individual, continue on line 14.
If not, enter the amount from line 13 on line 18.
 
Amount from line 2. (maximum $5,000)  14 
Amount from line 9 -  15 
Line 14 minus line 15
(if negative, enter "0")
Unused provincial amount available to transfer =  16 
 
Enter the provincial amount you are transferring as specified on your designated form (cannot be more than line 16) Provincial amount transferred  59200 -  17 
 
Are you transferring the amount in field 59200 to your spouse or common-law partner?
(If your answer is Yes and your return is linked to the return of your spouse or common-law partner, the amount transferred will be automatically calculated in field 59090 on provincial Schedule 2 of your spouse or common-law partner. For all other cases, you will need to enter the amount transferred explicitly in field 59090 on provincial Schedule 2 of the person claiming the transfer, e.g. your your spouse or common-law partner.)
Yes  No
 
Line 13 minus line 17 Unused provincial amounts available to carry forward to a future year =  18