Newcomer who is a part-time student with a scholarship
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Newcomer who is a part-time student with a scholarship
On this page
- Test your knowledge
- Background information
- Slips required
- Solution
- Reminder of key points of the tax software
- Takeaway points
Test your knowledge
Question 1
Sorry, that's incorrect
The scholarship exemption for part-time students is equal to the tuition paid, plus the costs of program-related materials, plus the $500 basic scholarship exemption.
That's Correct
The scholarship exemption for part-time students is equal to the tuition paid, plus the costs of program-related materials, plus the $500 basic scholarship exemption.
Question 2
Sorry, that's correct
Part-time students may be eligible for the work premium if they meet the eligibility requirements. The same is true of full-time students who have dependent children.
That's correct
Part-time students may be eligible for the work premium if they meet the eligibility requirements. The same is true of full-time students who have dependent children.
Instructions
- Open the UFile CVITP software
- Review the background information and slips required (tax slips, receipts, etc.). Enter all the necessary information into the required section of the tax software
- Once completed, compare your results with the solution provided
- You don't have the same results? Consult the Reminder of key points of the tax software as needed
- Check out the Takeaway points at the end
| Category | Information |
|---|---|
| Family head | Helen Wu |
| Social insurance number (SIN) | 000 000 000 |
| Address | 1 - 123 rue Principale City QC X0X 0X0 |
| Telephone number | 450-444-4444 |
| Date of birth (DOB) | October 1, 2001 |
| Marital status | Single |
| Dependant | Lucy Wu (daughter) SIN: 000 000 000 DOB: January 1, 2022 |
Details
- Helen Wu arrived in Canada on August 1, 2025 with her daughter Lucy to attend university and settle in Canada
- She has permanent resident of Canada status, and she lives in an apartment with her daughter and cousin Charlène
- She is a Canadian resident for tax purposes since the date of her arrival. As a result, the steps for filing her income tax return will be different from those of an international student who has not established significant residential ties in Canada
- She is a part-time university student. She paid a total of $8,500 for tuition and $700 for program-related materials
- The Government of Canada awarded her a $10,200 scholarship and issued her a T4A and RL-1 slip
- From January 1, 2025 until her arrival in Canada, she earned CAN$1,500 in her home country, China
- She has not worked since arriving in Canada. Her parents pay her living expenses and give her a monthly allowance of CAN$1,000
- Helen paid a total of $2,000 in childcare expenses to her cousin who took care of her daughter while she attended university. Her cousin who is 23 years old, issued her a RL-24
- Helen is covered by a group insurance plan provided by the university.
- As a permanent resident, she is claiming the solidarity tax credit
Slips required
T4A – Statement of Pension, Retirement, Annuity and Other Income – Government of Canada
T4A – Statement of Pension, Retirement, Annuity, and Other Income
Protected B
Payer's name: Government of Canada
Recipient's name and address:
Last name: Wu
First name: Helen
1-123 Principale
City QC X0X 0X0
Box 12: Social insurance number: 000 000 000
Other information (see page 2)
Box 105: 10,200.00
RL-1 – Revenus d'emploi et revenus divers (Employment and other income) – Gouvernement du Canada
Relevé 1 – Revenus d'emploi et revenus divers
Box O- Autres revenus: 10,200.00
Code (case O) : RB
Numéro d'assurance sociale du particulier: 000 000 000
Nom de famille, prénom et adresse du particulier:
Wu, Helen
1-123 rue Principale
Ville QC X0X 0X0
Nom et adresse de l'employeur ou du payeur:
Gouvernement du Canada
T2202 – Tuition and Enrolment Certificate – Concordia University
Tuition and Enrolment Certificate
Protected B
Name and address of designated educational institution:
Concordia University
Box 14: Student number: 123456789
Box 13: Name of program or course: University Program
Student Name: Helen Wu
Student address:
1-123 Principale
City QC X0X 0X0
Box 17: Social insurance number (SIN): 000 000 000
Session periods
Session period 1
Box 19: From YY/MM: XX/09
Box 20: To YY/MM: XX/12
Box 21: Number of months part-time: 4
Box 23: Eligible tuition fees, part-time and full-time: $8,500.00
Totals
Box 24: 4
Box 26: $8,500
RL- 8 – Montant pour études postsecondaires (Amount for post-secondary studies) – Concordia University
Relevé 8 – Montant pour études postsecondaires
Box A- Montant pour études postsecondaires : 0.00
Box B– Frais de scolarité ou d'examen: 8,500.00
Numéro d'assurance sociale de l'étudiant: 000 000 000
Nom de famille, prénom et adresse de l'étudiant:
Wu, Helen
1-123 rue Principale
Ville QC X0X 0X0
Nom et adresse de l'établissement d'enseignement:
Université de Concordia
RL-31 – Renseignements sur l'occupation d'un logement (Information about a leased dwelling)
Relevé 31 – Renseignements sur l'occupation d'un logement
Box A- Numéro de logement: 76C1B - 32670 - 2B178
Box B- Nombre de locataires ou de sous-locataires qui ont conclu le bail du logement visé à la case C: 02
Box C- Adresse du logement:
Box C1- Appartement (numéro de l’unité): 1
Box C2- Numéro: 123
Box C3- Rue: Rue Principale
Box C4- Ville, village ou municipalité: Ville
Box C5- Code postal: X0X 0X0
Nom et adresse du propriétaire: Gestion immobilière inc.
Nom de famille, prénom et adresse du locataire ou du sous-locataire:
Wu, Helen
1-123 rue Principale
Ville QC X0X 0X0
RL-24 – Frais de garde d'enfants (Child care expenses)
Relevé 24 Frais de garde d'enfants
Nom de chacun des enfants
Nom de famille: Wu
Prénom: Lucy
Box A – Date de naissance: 2022 01 01
Box C – Total des frais payés: 2,000.00
Box E – Frais donnant droit au crédit d'impôt: 2,000.00
Nom de famille, prénom et adresse de la personne qui a payé les frais de garde:
Wu, Helen
1 - 123 rue Principale
Ville QC X0X 0X0
Nom et adresse du fournisseur des services de garde:
Charlène Wu
1 - 123 rue Principale
Ville QC X0X 0X0
Solution
Reminder of key points of the tax software
Note
To access complete instructions on the various steps of entering data into the software, click on the title of each section below.
- Click Interview setup in the left-side menu
- In the Specific situations section, tick the box next to Immigrant, emigrant, non resident taxpayer, you are a Canadian resident and your spouse immigrated to Canada in the year
- Click Immigrant, emigrant, non-resident, factual resident in the left-side
- Click the + sign next to You immigrated to Canada in 20XX
- Enter 01-08-2025 into the Date of entry (dd-mm-yyyy) field
- Select New resident of Canada for the statement Reason for the arrival or the departure
- In the Canadian sourced income (excluding Part XIII income) earned when you were not a resident of Canada section, select Income from employment in Canada and enter 0
- In the Canadian source Part XIII income PLUS foreign sourced income earned when you were not a resident of Canada section:
- enter China for Name of country
- select Net employment income for the statement Select foreign sourced income and enter 1500
Scholarship (T4A slip and RL-1)
- Click Interview setup in the left-side menu
- In the Pension and other income section, tick the box next to Pension income, other income and split pension income, COVID-19 benefits (T4A, T4FHSA, T4A(OAS), T4A(P), T4A-RCA, T4RSP, T4RIF, T1032)
- Click T4A, T4FHSA and pension income in the left-side menu
- Click the + sign next to T4A – Pension, retirement, annuity, and other income (COVID-19 benefits)
- Scroll down to OTHER INFORMATION (COVID-19 benefits) and select [105] Part-time program scholarships (Box O code RB) from the drop-down menu
- Enter the amounts indicated on the T4A and RL-1 slips
Tuition fees and Part-time student
- Click Interview setup in the left-side menu
- In the Student section, tick the box next to Tuition, education, textbooks, student loans, and Canada training credit
- Click Tuition, education, student loans in the left-side menu
- In the Tuition, education and textbook section, click the + sign next to T2202 Tuition and enrolment certificate* (TL11A/TL11C) (line 32300)
- In the Current year tuition amount section, enter the information from the T2202 and RL-8 slips into the corresponding fields
- select None from the RL-8 box A – Amount for post-secondary studies drop-down menu
- Click Tuition, education, student loans in the left-side menu
- Click the + sign next to Part-time program details if you received scholarship, fellowship, and bursary income to be included at line 13010
- Enter the total amount paid for tuition found on the T2202 plus the cost of materials into the Tuition fees and costs of part-time education program-related material paid for current year field
Additional steps to consider
Ensure that you have:
- answered CRA questions and Revenu Québec questions
- answered questions related to the Quebec prescription drug insurance plan
- answered the questions related to the Solidarity tax credit
- Click Add Dependant and enter the identification information for Helen's child
- the Relationship and Date of birth (dd-mm-yyyy) fields must be completed
- Select Let MaxBack decide for the questions Who should claim this dependant on the Quebec return? and Does this taxpayer require a tax return?
- Click Child care in the left-side menu
- Click the + sign next to Babysitter
- On the Child care expenses – Babysitter page, enter the information from the RL-24 slip into the corresponding fields
- do not forget to enter the name, address and social insurance number of the babysitter
Takeaway points
Residency status for tax purposes
- Helen is a new resident of Canada and a resident for tax purposes from the day she arrived because she came to live in Canada with her child:
- as a result, Helen is not a foreign student and the reason why New resident of Canada was selected in the tax software for the Reason for the arrival or the departure field
- Newcomer status applies only for the first tax year in which she became a resident of Canada
Unused tuition fees
- The tax software automatically calculates the current year’s tuition fees and unused amounts in Schedule 11 (federal) and Schedule T (provincial) with the information entered
- Helen does not need to use her tuition fees in her federal or provincial tax returns and can carry forward the unused amounts to a future year
Scholarship
- For the federal tax return, part-time students are allowed a scholarship exemption equal to the tuition fees paid, the cost of program-related materials and the $500 basic scholarship exemption:
- in this case, there is an amount on line 13010 of Helen’s tax return because the amount of her scholarship is greater than the exemption
- For the Quebec income tax return, scholarships are taxable and included in the income, but the total amount can be subsequently deducted
Canada Workers Benefit and Work premium
- Helen is not entitled to the Canada workers benefit (federal), as she was not a resident of Canada throughout the entire year
- She is eligible for the Quebec work premium because she is a part-time student and mother who lives with her child
- in this case, no amount can be granted because she has no work income
Solidarity tax credit
- Since Helen has a recognized residential status (permanent resident), she may be eligible for the basic amount of the QST component and for the housing component
Page details
2026-02-04