Student Finances

ACORN Invoice 

Also referred to as the fees invoice, the ACORN invoice is available starting in mid-July for the Fall-Winter session and mid-April for the Summer session.  ACORN tuition fee billing marks the beginning of the registration period for each session. 

Understanding Your Fees 

The annual tuition fees is submitted to the University’s Business Board and Governing Council each spring for approval. The fees include Summer and Fall-Winter session fees for domestic and international students. Fees can be changed at any time upon approval of the Governing Council. 

Because the course of study in many graduate units is program specific and often cannot be described in terms of a specific number of courses, and because graduate education more often than not results from the sum of experience encountered during the program, School of Graduate Studies fees are assessed on a program basis rather than on the number of courses taken. 

Degree students who pay the full-time fee for the previous Fall or Winter session do not pay fees for the Summer session. MSW Advanced Standing students who begin their program in the Summer session,  will pay Summer fees. 

The minimum degree fee is the academic fee associated with the program length for each graduate master’s program and represents the minimum amount of academic fees that every student, regardless of registration option or status, must pay upon completion of the program prior to graduation. Full-time program length is associated with the minimum degree fee that is based on the Fall session as the start of the program, even if some students commence the program in the Winter or Summer session. 

Master’s students who finish the degree program requirements in less time than the defined program length, regardless of registration option, will be subject to a balance of degree fee. The balance of degree fee is the minimum degree fee minus program fees already paid by the student. The balance of degree fee is assessed just prior to graduation. The payment due date for the balance of degree fee is three months from the student’s convocation. If the fee is unpaid, students are charged the monthly service fee of 1.5% compounded (19.56% per annum). 

Master’s students who take longer than the defined program length to complete their degree will pay more than the minimum degree fee. In these cases, the difference will not be refunded. 

The minimum degree fee for the PhD program is the academic fee associated with one year (three sessions) of full-time studies and represents the minimum amount of academic fees that every PhD or professional doctoral student, regardless of registration status or option, must pay upon completion of the program prior to graduation. 

All students are subject to tuition and fees for each session and year of registration, including sessions following the defined program length, until the program is completed. 

Types of Fees 

There are two types of fees assessed by the University: tuition fees and non-tuition fees.

Tuition Fees

Program Fee: Also referred to as the Academic Fee. It is the flat rate charged to all students in the same program, regardless of the number of courses enrolled during each session. Either the domestic or international rate is applied and determined by the student’s status in Canada. 

Incidental Fees: For University-operated services, student society memberships, and for services provided by student societies.  

Student System Access Fee: Charged for access to ACORN. 

University Health Insurance Plan (UHIP): A compulsory fee for all international students, recent permanent residents, and returning Canadian citizens in their three-month OHIP waiting period. UHIP fees for students’ dependents will not be reflected on the fees invoice. More information on this fee is in Health Insurance. 

Non-Tuition Fees

The University also charges fees other than tuition fees. These include, but are not limited to residence fees, transcript orders, or service charges. 

Minimum Payment to Register Amount (MPRA) 

Fall-Winter Session MPR = Arrears (Unpaid fees from previous sessions) + Fall session TUITION CHARGES  

Summer Session MPR = Arrears (Unpaid fees from previous sessions) + 50% of Summer session TUITION CHARGES  

This line is displayed on your invoice but will be removed once registration status changes from INVIT to REG, or FINCA. 

 FIFSW Program Fees 

All fees are subject to approval by the Governing Council. Fees may be subject to change and will be billed or reversed according to our standard procedures. Fees are set each spring, and subsequently posted on the  on the Planning and Budget website.  *Fees posted below are estimates.

In addition to the annual program fees noted below, students are required to submit payment for University mandatory incidental fees and Rotman ancillary fees. The University incidental fees amount to approximately $1,900 annually, which covers the terms from September–end-of-April and include campus fees and student society fees. Hart House privileges extend to end-of-August.  

Master of Social Work

Part-Time Fees

Part-time fees for graduate programs are normally set at 30% of the full-time annual fee. A student who is registered in part-time studies is subject to the minimum degree fee. Only students registered as part-time status will be assessed part-time fees, it is not dependent on the number of courses taken in each session.

PhD Fees

Health Insurance

Health insurance coverage is mandatory for all graduate students at the University of Toronto. The two-part coverage is in the form of:

• Basic provincial health plan (which covers basic health services); and
• Supplementary health coverage (for some health services that are not covered by the provincial basic health plan).

You are encouraged to review your coverage in detail. To opt-in or out, you must do so within the Change of Coverage period.

Basic Health Plans

Domestic Students

Domestic students are covered under the Ontario Health Insurance Plan (OHIP) or by another Canadian provincial health plan. Premiums for these provincial plans are paid annually as part of the income tax filing process.

On January 1, 2018, the Ontario government launched OHIP+, a public drug program which covers more than 4,400 drug products for Ontario residents 24 years and under—provided they have valid OHIP coverage. Eligible students should ensure they validate their OHIP+ coverage status.

International Students

International students, including new permanent residents and Canadians returning from abroad who are not covered by OHIP or any other provincial health plan, are covered through the compulsory University Health Insurance Plan (UHIP) for the 12-month period from September 1–August 31, for as long as tuition and incidental fees have been paid. Newly-admitted students arriving in Canada can begin their coverage as of August 10, provided they have paid fees to register. UHIP will automatically be charged through ACORN on your student account.

UHIP is also compulsory for all eligible dependents, including a partner, spouse and/or children. Students and dependents must enroll within 30 days of their arrival in Canada, otherwise coverage may be denied. UHIP premiums for international students are included as part of University incidental fees on students’ ACORN tuition fee invoices. UHIP premiums for dependents will not be reflected on fees invoices.

For more detailed information about UHIP for International students at the University of Toronto, including how to obtain a health insurance electronic card, visit the University of Toronto Student Life UHIP website.

As basic health insurance is compulsory, you must be enrolled into another Pre-Approved Health Care Plans in order to be exempt. The University of Toronto Student Life UHIP website provides the list of Pre-Approved Health Care Plans, as well as instructions and deadlines to opt-out.

Supplementary Health Insurance Plan

The University of Toronto Graduate Students’ Union (UTGSU) provides both domestic and international students a supplementary health insurance plan that pays for some medical and dental expenses not covered by OHIP or UHIP. Insurance premiums for this health and dental plan are included as part of University incidental fees on students’ ACORN fees invoices. Insurance premiums for dependents will not be reflected on fees invoices.

Full-time registered students are automatically enrolled in this plan starting September 1, for as long as tuition and incidental fees have been paid. For additional information about the supplementary health plan (including information on how to enroll dependents for this health plan), please visit the UTGSU website.

Opting Out of the Supplementary Health Insurance Plan

Students with equivalent supplementary health insurance coverage from a different source may opt-out of this supplementary health insurance plan. Opting out must be requested annually, and by the posted deadlines, as no exceptions are made past the deadlines. Students who miss the deadline in the Fall must wait until the following year to opt out.

Please check the University of Toronto Graduate Students’ Union (UTGSU) Student Care website during the month of September for the link to opt-out. Proof or documentation regarding the alternative insurance provider name, policy number, and identification number will be required in order to opt-out. The UTGSU will then reimburse students directly email money transfer or a direct deposit, issued during the third week of November.

Students who submit a request to opt out by the deadline will receive an email with an application number after they have opted-out. This is confirmation the opt-out was successful. If students do not receive a refund by the middle of December, the should send an email including their student number to health@utgsu.ca and forward the confirmation email with the application number to the UTGSU.

Opt-out refunds are usually issued in two installments. The first refund is issued in the Fall session (November) and the second in the Winter session (March). The opt out refunds are processed once the Broker has received the final list of all registered and active students from the University. The Ministry mandates that the University must wait until the add/drop period is over before submitting the file to the Broker.  This also follows the University of Toronto’s protocols regarding how fees are issued based on sessions.  Students only need to opt out once per calendar year.

Important note about fees: Students must pay all university fees even if they have opted out of the UTGSU Health & Dental Plan.  Although opt-out refunds are administered by the Broker, all tuition fees, including incidentals – which include health and dental premiums, are charged by the University of Toronto, and must be paid directly to the University of Toronto.

Payment Schedules 

All students must make arrangements for payment of their fees prior to the start of each academic year. In order for students to be considered registered in the program, the required minimum amount of academic, ancillary, and incidental fees as stated on the  ACORN Invoice  (Minimum Payment to Register Amount (MPRA) must be paid by the fees deadline. 

The Student Accounts website is the authoritative source for payment deadline and monthly service charge billing information.  These dates are set annually and released along with the invoices. While the FIFSW website provides dates for upper year fees (beginning with Summer term) the dates provided on the FIFSW website are estimates, and will be updated once the University dates have been released. 

There are three categories for fee payments, each with a corresponding schedule: 

1. Students With a Government Loan, or 
2. Students Without a Government Loan 
3. PhD students with a funding package 

Note that only one category is applicable to each student. Students should read the information thoroughly to identify which payment schedule applies to them. 

Students With a Government Loan

Students who have been assessed a government loan may use the government loan to pay fees.  Acceptable loans include, Canada Student Loan, including provincial loans (e.g. Ontario Student Assistance Program (OSAP)), and US Direct Loans. 

Students Without a Government Loan

Students without Canada, provincial, or US government loan would follow this schedule: 

MSW Advanced Standing Summer Start

MSW Advanced Standing students who begin their program in the Summer would follow this schedule. 

PhD Students with a Funding Package

PhD students provided a funding package will receive a letter outlining their payments at the beginning of each year.  FIFSW funding for PhD students are paid through ACORN, but directly to the student.  It remains the student’s responsibility pay their student fees following the schedule below. 

 Making Fee Payments 

The Students Accounts website provides full instructions and information regarding: 

• Making payments from within Canada 
• Making payments from outside of Canada 
• Registering without payment 

With all methods of payment, please keep in mind: 

• All tuition payments and service charges are collected and processed centrally through the University of Toronto Student Accounts Office and not by FIFSW. 
• The University considers students responsible for planning sufficient time for their payments (regardless of method) to reach the University’s bank account and to be recorded in their student account by the deadlines. 
• Once the fees invoice is available on ACORN, students may begin to make payments for only the fees posted on the fees invoice. Large payments in excess of the invoice amounts may result in a delay in processing payments and any refunds. The University student account should not be used as a personal banking account. 
• Payments must be made through a financial institution, as the University of Toronto Student Accounts Office, or FIFSW do not take payments directly from students. 
• Students should monitor payments on their student account on ACORN. It takes between three to five business days for payments made at major Canadian financial institutions (a few days longer for payments made from a Canadian credit union or financial institutions outside of Canada) to be reflected or posted to ACORN student accounts. For this reason it is strongly advised that payments should be made at least one week before deadlines, and to retain receipts / payment verification / confirmation number as proof of payment. 
• After paying the Minimum Payment to Register Amount (MPRA) by September 1, students will want to ensure that their Fall non-tuition & tuition balance (if any) is cleared on ACORN by September 30 to ensure that service charges will not accrue. A monthly service charge of 1.5% compounded (19.56% per annum) will begin to accrue on any outstanding Fall term fees following the appropriate payment schedule. 
• If students have confirmed sources of funding that comprises their entire MPRA, but will not be disbursed by September 1, they should apply to register without payment by August 15. 

Register Without Payment (Tuition Fee Deferral) 

There are situations when a student may be eligible to register without paying the MPRA if the student has paid all outstanding fees from previous sessions and has confirmed sources of funds that exceed the MPRA but are not available by the fees deadline for reasons outside their control. This is referred to as a Register Without Payment, or a Tuition Fee Deferral. 

It is important to note that a Register Without Payment does not defer or waive service charges. Students with an approved Register Without Payment should note that a monthly service charge of 1.5% compounded following the appropriate schedule provided in the Payment Schedules. 

The most common reasons for fee deferral for FIFSW students are: 

• OSAP Payments 
• Other Provincial Government Loan Payments 
• UofT Graduate Funding Package Payments 

How to request online deferral by logging into ACORN. 

• For Out-of-Province government loans only: Review the Tuition Fee Deferral Eligibility section of the Out-of-Province website. Allow five (5) business days after following the steps for your home province. 
• Click on the OSAP/Gov’t Deferral button on the ‘Financial Accounts’ section on the ACORN. You will know immediately if your tuition fee deferral application is successful or not and the application will be noted in your activity log. 
• If your tuition fee deferral request is successful, ACORN will change your registration status from “Invited to Register” to “Registered”.  Report registration status issues to the SSR. 
• If you encounter a problem with the online deferral function on ACORN, you can contact Enrolment Services at can.oop.financialaid@utoronto.ca. 

Student Responsibilities 

Students have full access to all details of their own student account. Students can check their fees invoice on ACORN, where they will find their account balance and other account details. 

The University of Toronto considers the student to be responsible for all aspects of their registration and payments, regardless of the source of funds. If someone else is handling fee payment (e.g. parent, spouse, employer, bank loan), it is the student’s responsibility to advise each party of all rules, requirements, and deadlines. 

It remains the student’s responsibility to monitor their student account, and any outstanding balances, through ACORN. Although the U of T and FIFSW will make efforts to notify students of impending deadlines, non-receipt of such notices does not exempt the student from meeting their financial obligations. 

Payments (especially from out of the country) require up to 10 business days to reflect on the student account. Students are responsible for planning sufficient time for payments to reach the University’s bank account and to be recorded in their student account by the appropriate deadlines. 

If not paid in full, any outstanding account balance is subject to a monthly service charge of 1.5% compounded (19.56% per annum) following the dates outlined in the Student Accounts  Services Charges section. 

The University reserves the right to impose the following academic sanctions on students who have outstanding debts or obligations to the University in accordance with the University of Toronto’s  Academic Sanctions for Students Who Have Outstanding University Obligations Policy: 

• Withhold access to the statements of results and transcripts of students, alumni and former students 
• Withhold the release of the official diploma to students, alumni and former students 
• Refuse requests to provide written or oral certifications of degree on behalf of students, alumni and former students 
• Refuse registration to a continuing or returning student 

A financial hold(s) is recorded on the student account if the student has outstanding debts or obligations to the University in accordance with the  Academic Sanctions for Students Who Have Outstanding University Obligations Policy. Unpaid fees will automatically result in a financial hold. The Library, Health Services, and Registration Offices may also record financial holds for outstanding fees billed and collected outside of ACORN.