Which school payments you can claim tax credits on

You can claim a donation tax credit on:

• school donations or
• donations to kindergartens registered as a charity

You have a receipt with the word 'donation' written on it.

You can't claim a donation tax credit on:

• attendance dues
• charges for items or participation in voluntary activities (outside of the school curriculum)
• university, polytech or other tertiary education fees
• private school, kindergarten or other early childcare fees

The Ministry of Education has a Circular Payments by parents of student in schools outlining when payments are considered donations and when you can claim donation tax credits.

Go to Claiming tax credits