What is the T2202 tax form?
The T2202 – Tuition and Enrolment Certificate is a tax form used to certify a student’s eligibility for the education and textbook amounts. (This form has replaced Forms T2202A and TL11B for 2019 and subsequent years). It is used to indicate the maximum student tax deductions for tuition, education, and textbook amounts. In Québec, students receive a Relevé 8 or RL-8 – Amount for Post Secondary Studies slip.
Who is the T2202 tax form designed for?
The federal T2202 tax form is designed for all students who paid tuition fees for qualifying courses that they are eligible for claim on their income tax return. It is used to certify a student’s eligibility for their tuition, education, and textbook amounts. This Non-Refundable Tax Credit is used to reduce your tax payable and is entered on Line 32300 of the tax return. Take note that the federal education and textbook tax credits were eliminated in 2017. You can check the credit eligibility for your province in this link: CRA – Provincial and Territorial Tax and Credits for Individuals.
What are eligible tuition fees?
Eligible Tuition Fees are fees paid by an individual to an educational institution to obtain skills for, or improve their skills in, an occupation. Eligible tuition fees are shown in Box 23 of the T2202 slip.
If your tuition fees are for an institution in Canada, the institution has to provide an official tax receipt or a completed T2202 tax form to you. The official tax receipt or form you receive from your educational institution will indicate the amount of eligible tuition fees that you paid for that calendar year. To qualify, the fees you paid to attend each educational institution must be more than $100. The institution must specify the type of school attended as well. Foreign institutions must provide whichever form applies.
What if you claim tuition fees from a flying school or club in Canada?
In the past the institution which you completed your flight training with issued you a completed TL11B, Tuition, Education and Textbook Amounts Certificate – Flying School or Club. This slip was eliminated in 2019 and flight training is now reported on the T2202 slip in Box 12.
What is a designated educational institution?
A Designated Educational Institution 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. A master list can be found in this link: List of designated educational institutions
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?
A Qualifying Educational 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).
Where are the months you were enrolled entered on the T2202 slip?
The number of months you were enrolled are seen in Box 21 – Part Time, and Box 22 – Full Time.
Do you have to include the T2202 tax form with your income tax return?
No, you do not have to submit the tax slip, but keep it in case the CRA asks to see it. It’s important to note that you must include the T2202 on your income tax return for the tax year the slip was issued if you are transferring or carrying forward your tuition and education amounts. Also keep your Schedule 11 tax form available if CRA requests further documentation to support your claim.
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