As a student you can claim a credit for tuition paid to a qualified post secondary institution for full or part time studies. You cannot claim the costs of books directly, however there is an additional credit calculated separately for full time and part time students to cover such items. Any credit balance for the year which is not needed can be transferred to a spouse if applicable or parents up to a maximum amount of $5,000 federally.  Provincial amounts vary but are a similar amount. Alternatively, you may carry forward the credits to use in years when you have higher income. Please see CRA's pamphlet on students and income taxes.