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What students usually claim
- Line 1, basic personal amount: $16,452 for 2026. Everyone resident in Canada can claim it.
- Line 5, tuition: the tuition fees you'll pay in 2026, if you pay more than $100 per institution at a university, college or certified school. Full-time and part-time students both qualify.
- Starting partway through the year doesn't reduce the basic amount.
The box that stops tax being deducted
On page 2, tick Total income is less than the total claim amount if everything you'll earn in 2026, from all jobs, will be less than your line 13 total. Your employer then deducts no income tax. CPP and EI are still deducted; the TD1 doesn't change those.
Example: you claim $16,452 plus $6,000 of tuition, a total of $22,452, and expect to earn $12,000 from a part-time job. Your income is less than your claim, so you can tick the box.
Tuition on the provincial form
These provincial and territorial forms also have a tuition line, so enter your fees there too: TD1BC, TD1MB, TD1NB, TD1NS, TD1PE, TD1NL, TD1YT, TD1NT, TD1NU. Alberta, Saskatchewan and Ontario don't have a tuition line on their 2026 TD1.
Summer and co-op jobs
- Fill out a new TD1 for each new employer, including each co-op placement.
- If you work two jobs at once, claim your credits at one only. See TD1 with two jobs.
- Your parents can't claim your tuition on their TD1 unless you transfer the unused part to them (line 12 on their form).
International students
If you're an international student who is a resident of Canada for tax purposes, you fill out the TD1 the same way. If you're a non-resident, see TD1 for newcomers and non-residents.
Frequently asked questions
Do students have to pay tax on a part-time job?
Often not much, or none. If your income for the year will be less than your total TD1 claim, tick the box on page 2 and your employer won't deduct income tax.
Can I claim tuition on my TD1?
Yes, on line 5 of the federal TD1, if you'll pay more than $100 in fees to an eligible institution. Many provincial forms have a tuition line too.
Is CPP still deducted if I tick the box?
Yes. The TD1 only affects income tax. CPP and EI premiums are still deducted if you're eligible.
I'm under 18. Do I fill out a TD1?
Yes, every new employee does. Claim the basic personal amount, and tick the income box if you'll earn less than your claim.