T2202 Tax Form: Education & Textbook Amounts Certificate
What is the T2202 tax form?
This T2202 tax form is known as the Education & Textbook Amounts Certificate.
Who is the T2202 tax form designed for?
The federal T2202 tax form is used to certify a student's eligibility for the education and textbook amounts. It is used to indicate the maximum student tax deductions for tuition, education, and textbook amounts. In Québec, students receive a Relevé 8.
What are eligible tuition fees?
You can claim tuition fees paid to an educational institution in or outside of Canada. If your tuition fees are for an institution in Canada, the institution has to provide an official tax receipt or a completed T2202A tax form to you. Foreign institutions much provide whichever form applies.
What if you claim tuition fees from a flying school or club in Canada?
The institution must give you a completed TL111B, Tuition, Education and Textbook Amounts Certificate – Flying School or Club.
What is a designated educational institution?
This is a Canadian university, college and other educational institution that provides courses at a post-secondary school level. It also includes an institution that is certified by Human Resources and Skills Development Canada for courses that develop or improve skills in an occupation.
If the institution is outside of Canada, the student has to be enrolled for at least 13 consecutive weeks for a course that leads to a degree at the bachelor level or higher. Universities, colleges or other educational institutions in the U.S. that offer courses at the post-secondary school level for a student living in Canada (near the border) throughout the year who commutes to school are also included.
What is a qualifying educational program?
The program must last at least three consecutive weeks and require a minimum of 10 hours of instruction or work on a weekly basis (excluding study time).
Are you eligible if you study part-time? Yes you are. A part-time program must last at least three consecutive weeks with a minimum of 12 hours of instruction each month.
What if you study full-time?
You qualify if you are enrolled in a qualifying educational program as a full-time student. This means the program is at least three consecutive weeks and you spend at least 10 hours each week on course instruction or work (not including study time).
What about a student with a disability enrolled part-time in a qualifying educational program?
If a student with a disability has a mental or a physical impairment that prevents him or her from enrolling full-time, he/she can enroll part-time but make a full-time claim if he or she is entitled to the disability amount for the year.
Where are education and textbook amounts entered?
The education and textbook amounts are calculated based on the number of months in Part 1, Box B or C of form T2202.
Can you transfer an amount to a spouse or common-law partner?
Yes you can if you do not need it to reduce your taxes to zero. If you choose to do so, they have to complete a Schedule 2 tax form.
Can you carry forward an amount?
Yes you can. You can carry forward an amount in a future year if you cannot use it for the year. If you carry forward an amount, you cannot transfer it to anyone. Any amount that you carry forward has to be used in the first year that you have to pay income tax.
Do you have to include the T2202 tax form with your income tax return?
No you don’t but keep it in case the CRA asks to see it. A Schedule 11 tax form is what you include with your income tax return.