New Brunswick Tuition and Education Amounts |
Schedule NB(S11) 2023 Protected B when completed |
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Only the student completes this schedule. | ||||||||||||||||||||||||||
Complete this schedule to calculate your New Brunswick tuition and education amounts, 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. |
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Use your Tuition and Enrolment Certificate (T2202, TL11A 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. |
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Attach a copy of this schedule to your paper return. | ||||||||||||||||||||||||||
For more information, go to canada.ca/nb-tax-info. Also see Guide P105, Students and Income Tax. | ||||||||||||||||||||||||||
If you resided in a province or territory other than New Brunswick on December 31, 2022, enter your unused federal tuition, education, and textbook amounts from your 2022 notice of assessment or reassessment on line 1. |
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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 line 2 | Total available tuition and education amounts | = | 3 | |||||||||||||||||||||||
Enter the amount from line 26000 of your return on line 4 if it is $47,715 or less. If it is more than $47,715, enter the result of the following calculation: |
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Amount from line 8 of your Form NB428 | ÷ 9.40% = | 4 | ||||||||||||||||||||||||
Enter the amount from line 31 of your Form NB428. | – | 5 | ||||||||||||||||||||||||
Line 4 minus line 5 (if negative, enter "0") | = | 6 | ||||||||||||||||||||||||
Unused 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 | ||||||||||||||||||||||||
Your New Brunswick tuition and | ||||||||||||||||||||||||||
Line 7 plus line 9 | education amounts claimed for 2023 | = | 10 | |||||||||||||||||||||||
Enter the amount from line 10 on line 58560 of your Form NB428. | ||||||||||||||||||||||||||
Continue on the next page to transfer or carryforward your unused amounts. | ||||||||||||||||||||||||||
5004-S11 E (23) | (Ce formulaire est disponible en français.) | Page 1 of 2 | ||||||||||||||||||||||||
Protected B when completed | ||||||||||||||||||||||||||
Transfer or carryforward of unused amounts | ||||||||||||||||||||||||||
Complete this section to calculate 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. |
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You can transfer all or part of your unused provincial tuition amount available to transfer to your spouse or common-law partner, your parent or grandparent, or your spouse's or common-law partner's parent or grandparent. |
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Note: | If your spouse or common-law partner is claiming an amount for you on line 58120 or line 58640 of their Form NB428, you cannot transfer your unused provincial tuition and education amounts to your (or your spouse's or common-law partner's) parent or grandparent. |
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Amount from line 3 of the previous page | 11 | |||||||||||||||||||||||||
Amount from line 10 of the previous page | – | 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. |
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Amount from line 2 of the previous page | (maximum $5,000) | 14 | ||||||||||||||||||||||||
Amount from line 9 of the previous page | – | 15 | ||||||||||||||||||||||||
Line 14 minus line 15 | Unused provincial tuition education | |||||||||||||||||||||||||
(if negative, enter "0") | amount available to transfer | = | 16 | |||||||||||||||||||||||
Enter the provincial amount you are transferring as specified | ||||||||||||||||||||||||||
on your forms (cannot be more than line 16). | Provincial tuition amount transferred | 59200 | – | 17 | ||||||||||||||||||||||
Unused provincial tuition and education | ||||||||||||||||||||||||||
Line 13 minus line 17 | amounts available to carry forward to a future year | = | 18 | |||||||||||||||||||||||
See the privacy notice on your return. | ||||||||||||||||||||||||||
5004-S11 E (23) | Page 2 of 2 | |||||||||||||||||||||||||
Please read the transferring note on this form and designate the eligible individual whom the tuituion amount is transferred to |