Ontario Tuition and Education Amounts Schedule ON(S11)
T1 General - 2023

Only the student completes this schedule.

Complete this schedule to claim your Ontario tuition and education amounts carried forward from a previous year, and to calculate your unused provincial tuition and education amounts available to carry forward to a future year.

Attach a copy of this schedule to your paper return.

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

 
Notes: : If you resided in another province or territory on December 31, 2017, you cannot claim your unused tuition and education amounts from that province or territory.
 
If you resided in Ontario on December 31, 2017, but were not resident in Ontario on December 31, 2021, your unused Ontario tuition and education amounts balance will be zero
 
 
Unused tuition and education amounts:
Enter your unused Ontario tuition and education amounts from your 2022 notice of assessment or reassessment (see Note 2 above).
 1 
                                         
Enter the amount from line 26000 of your return on line 2 if it is $49,231 or less.
If it is more than $49,231, entering the result of the following calculation:
Amount from line 8 of your Form ON428 ÷  5.05%  =  2 
Enter the amount from line 31 of your Form ON428
(Total of lines 58040 to 58480 of your Form ON428)
-  3 
Line 2 minus line 3 (if negative, enter "0") =  4 
 
Enter whichever is less:
amount from line 1 or line 4
Your unused Ontario tuition and
education amounts claimed for 2023
=  5 
Enter the amount from line 5 on line 58560 of your Form ON428.
 
 

Carry forward of unused amounts

Complete this section to calculate your unused provincial tuition and education amounts available to carry forward to a future year.
 
Amount from line 1  6 
Amount from line 5 -  7 
Line 6 minus line 7 Unused provincial tuition and education
amounts available to carry forward to a future year
=  8