# T1 General - 2024 - Schedule NU(S11)

## Nunavut Tuition and Education Amounts

Schedule NU(11) is relevant to Nunavut, and is to be completed by students only

This has the following uses:

Calculates the student's Nunavut tuition, education and textbook amounts to claim on line 5856 of Form NU428;

Determines the territorial amount that can be transferred to a designated individual

Determines the unused territorial amount that can be carried forward to a future year.

NU Income Tax and Benefit Return
 Nunavut tuition, education, and textbook amounts claimed by the student for 2024 5914 5916 5918 Transfer/Carryforward of unused amount 5920 Unused federal tuition, education, and textbook amounts from your 2023 notice of assessment or notice of reassessment 1 Eligible tuition fees paid for 2024 2 Part-time student: use column B of forms T2202A, TL11A, TL11B, and TL11C. Do not include any month that is also included in column C. Only one claim per month (maximum 12 months) Education amount: Enter the number of months from column B x \$120 = 3 Textbook amount: Enter the number of months from column B. x \$20 = + 4 Add lines 3 and 4 = ► + 5 Full-time student: use column C of forms T2202A, TL11A, TL11B, and TL11C. Only one claim per month (maximum 12 months) Education amount: Enter the number of months from column C x \$400 = 6 Textbook amount: Enter the number of months from column C. x \$65 = + 7 Add lines 6 and 7 = ► + 8 Add lines 2, 5, and 8. Total 2024 tuition, education, and textbook amounts = ► + 9 Add lines 1 and 9 Total available tuition, education, and textbook amounts = 10 Enter the amount of your taxable income from line 260 of your return if it is \$42,622 or less. If your taxable income is more than \$42,622, enter instead the result of the following calculation: amount from line 39 of your Form NU428 divided by 4%. 11 Total of lines 5804 to 5848 of your Form NU428 - 12 Line 11 minus line 12 (if negative, enter "0") = 13 Unused Nunavut tuition, education, and textbook amounts claimed for 2024. Amount from line 1 or line 13, whichever is less - ► 14 Line 13 minus line 14 = 15 2024 tuition and education amounts claimed for 2024: Enter the amount from line 9 or line 15, whichever is less. + 16 Add lines 14 and 16. Enter this amount on line 5856 of your Form NU428. Nunavut tuition, education, and textbook amounts claimed by the student for 2024 = 17 Amount from line 10 = 18 Amount from line 17 - 19 Line 18 minus line 19 Total unused amount = 20 If you are transferring an amount to another individual, continue on line 21. Otherwise, enter the amount from line 20 on line 25. I am transferring an amount to another individual Enter the amount from line 9 (maximum \$5,000) 21 Amount from line 16 - 22 Line 21 minus line 22 (if negative, enter "0") Maximum transferable = 23 You can transfer all or part of the amount on line 23 to your spouse or common-law partner, to his or her parent or grandparent, or to your parent or grandparent. To do this, you have to designate the individual and specify the territorial amount that you are transferring to him or her on Form T2202A, TL11A, TL11B, or TL11C. Enter the amount on line 24 below. Note: If you have a spouse or common-law partner, special rules may apply; read line 5856 in the forms book. Enter the amount you are transferring (cannot be more than line 23). Territorial amount transferred - 24 Line 20 minus line 24 Unused territorial amount available to carry forward to a future year = 25 The person claiming the transfer should not attach this schedule to his or her return.

* If you resided in another province or territory on December 31, 2023, enter on line 1 your unused federal tuition, education, and textbook amounts from your 2023 notice of assessment or notice of reassessment.#