📘 Form TL11D – Tuition Fees Certificate (Foreign Institutions for Deemed Residents)

Form TL11D – Tuition Fees Certificate is used by educational institutions outside Canada to certify eligible tuition fees paid by a student who is a deemed resident of Canada under Canadian tax law. If you qualify, this form helps you claim Canadian tuition tax credits on your return for fees paid to post-secondary schools abroad.

📥 What TL11D Is For

Use TL11D when all of the following apply:

  • You are a deemed resident of Canada under section 250 of the Income Tax Act. (This typically includes people who spend at least 183 days in Canada, certain government employees abroad, diplomats, and similar situations.)
  • You are enrolled at a university, college, or other educational institution outside Canada that offers post-secondary courses.
  • The tuition fees paid to each institution are more than $100.

🧾 Download and Use the Form

Your foreign educational institution must complete and sign TL11D to certify the amount of eligible tuition fees so you can support your Canadian tax credit claim. Do not open the fillable PDF in a browser — download and open it with Acrobat Reader 10 or later.

📍 Important Notes

  • Unlike some foreign education forms like TL11A and TL11C, TL11D does not require full-time attendance or specific course length.
  • Tuition fees certified on TL11D are eligible for the tuition tax credit, but note that education and textbook amounts are no longer certified on this form; if applicable elsewhere, a different form such as TL11A might be required.
  • The institution issues copies to you — do not send TL11D to the CRA unless requested.