你可以选择把学费返还的部分报在你的收入，这样你可以Claim 全部的Tuition fee，或是不报在你的收入，把你学费的credit减少相应的数目。但是我觉得两者差不多。后者好点，原因是如果你的收入很高的话，就不合算了。因为学费的credit只能抵掉15%ferderal tax和相应的provincial tax.但是收入高的话，tax rate 会超过15%.
JOB RELATED的学费BENEFIT要不要交税收，这个要看是什么条件，根据CRA 网站：
You may arrange to pay for tuition or training costs for your employee. If the course is mainly for your benefit, the costs you pay are not a taxable benefit, even if the training leads to a degree, diploma, or certificate. A taxable benefit arises when the training is mainly for the employee’s benefit. If the tuition fees you paid or reimbursed your employee are a taxable benefit according to the following guidelines, you have to include the amount in the employee’s income for the year you made the payment.
- Specific employment-related training
We generally consider that courses taken to maintain or upgrade employment related skills are mainly for your benefit when it is reasonable to assume that the employee will resume his or her employment for a reasonable period of time after he or she completes the course.
For example, tuition fees and other associated costs such as books, meals, travel, and accommodation that you pay for courses leading to a degree, diploma, or certificate in a field related to your employee’s current or future responsibilities in your business are not a taxable benefit. - General employment-related training
We generally consider that other business-related courses, although not directly related to your own business, are taken mainly for your benefit.
For example, fees you pay for stress management, employment equity, first aid, and language courses are not a taxable benefit. - Personal-interest training
We consider that courses for personal interest or technical skills not related to your business are taken mainly for the employee’s benefit and, therefore, are a taxable benefit.
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