If you paid tuition to a qualifying post-secondary institution in Canada, you can claim a federal tuition tax credit. Your school provides a T2202 slip showing the eligible amount. Interest paid on federal or provincial student loans qualifies for a non-refundable tax credit. The credit can be carried forward for up to five years. If you moved at least 40 km closer to attend post-secondary school full-time, you can deduct moving expenses against scholarships, fellowships, and research grants. Most scholarship income for full-time students is tax-free. Even with little or no income, filing a tax return qualifies you for the GST/HST credit. Earned income from part-time work (employment or self-employment) builds RRSP contribution room at 18% of what you earned. Filing your return lets CRA calculate and record that room - it appears on your Notice of Assessment.