Code 196 – Adult basic education tuition assistance

Enter the amount of funding or other financial assistance you paid on behalf of the individual for tuition fees for the individual’s adult basic education training provided under a program established under the authority of the Department of Employment and Social Development Act (such as the Canada Job Grant program). This amount, which is eligible for the adult basic education tuition assistance deduction, is also included in Code 105.

Generally, adult basic education is primary or secondary level education, or other forms of training where tuition fees paid for the training would not be eligible in calculating the tuition tax credit; for example, training provided by an educational institution that is not certified by Employment and Social Development Canada.

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