5004-S11 (Page 1 of 2)
Protected B when completed
2025
Schedule NB(S11)
New Brunswick Tuition and Education Amounts
Only the student completes this schedule.
Complete this schedule to calculate your New Brunswick tuition and education amounts, your current year unused provincial tuition amounts available to transfer to a designated individual, and your unused provincial tuition and education amounts available to carry forward to a future year.
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.
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, 2024, enter your unused federal tuition, education, and textbook amounts from your 2024 notice of assessment or reassessment on line 1.
Unused tuition and education amounts:
Line 1: Enter your unused amounts from your 2024 notice of assessment or reassessment. ^
Line 2 and line 59140: Enter the amount from line 8 of your federal Schedule 11. ^
Line 3: Line 1 plus line 2 Total available tuition and education amounts = ^
Enter the amount from line 26000 of your return on line 4 if it is $51,306 or less. If it is more than $51,306, enter the result of the following calculation:
Line 4: Amount from line 8 of your Form NB428 ^
divided by 9.4% = ^
Line 5: Enter the amount from line 33 of your Form NB428. ^
Line 6: Line 4 minus line 5 (if negative, enter "0") = ^
Unused tuition and education amounts claimed for 2025:
Line 7: Enter whichever is less: amount from line 1 or line 6. ^
Line 8: Line 6 minus line 7 = ^
2025 tuition amount:
Line 9: Enter whichever is less: amount from line 2 or line 8. ^
Line 10: Line 7 plus line 9 Enter this amount online 58560 of your Form NB428. Your New Brunswick tuition and education amounts claimed for 2025 = ^
5004-S11 (Back)
Transfer or carry forward 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.
You can transfer all or part of your unused provincial tuition amount available for transfer to your spouse or common-law partner, your parent or grandparent, or your spouse's or common-law partner's parent or grandparent.
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 amount to your (or your spouse's or common-law partner's) parent or grandparent.
Line 11: Amount from line 3 of the previous page ^
Line 12: Amount from line 10 of the previous page ^
Line 13: Line 11 minus line 12 Total unused amount = ^
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.
Line 14: Amount from line 2 of the previous page (maximum $5,000) ^
Line 15: Amount from line 9 of the previous page ^
Line 16: Line 14 minus line 15 (if negative, enter "0") Unused provincial tuition amount available to transfer = ^
Line 17 and line 59200: Enter the provincial amount you are transferring to a designated individual as shown on your Tuition and Enrolment Certificate (cannot be more than the amount at line 16). Provincial tuition amount transferred ^
Line 18: Line 13 minus line 17 Unused provincial tuition and education amounts available to carry forward to a future year = ^
See the privacy notice on your return.
