Tax Forms

T2202A (Tuition and Enrolment Certificate)

The T2202A is an official income tax receipt issued by qualifying educational institution for tuition, education and textbook tax credits that can be claimed on a personal income tax return.

The total amount of tuition and fees paid may not necessarily correspond to your T2202A because not all tuition and fees are tax deductible. Also, the T2202A is based on the tax year (January to December) not from when you enrolled.

• T2202A tax receipts are issued for tuition paid in respect of the calendar year. If tuition has not been paid, the reporting of those unpaid amounts on your T2202A will be delayed.
• For further information, see Income Tax Folio S1-F2-C2: Tuition Tax Credit issued by the Canada Revenue Agency (CRA).

Disability Tax Credit (DTC) – Students with disabilities

For complete details regarding the disability tax credit review the following RC4064 – Disability-Related Information – 2018. You will need to apply for the disability tax credit by filling out the Disability Tax Credit Certificate.

T4A (Statement of Pension, Retirement, Annuity, and Other Income)

The CRA requires all educational institutions to report bursaries, scholarships, awards and prizes provided to students for the calendar year from January 1 to December 31. These amounts are reported in box 105.

• Fee waivers for seniors are considered scholarships.
• Tuition fee waivers for eligible family members are considered a taxable benefit, therefore a T4A will be issued. For a detailed explanation, please visit the Scholarship or bursary awarded to family members of employees section 3.17.

For complete details, review Canada Revenue Agency’s information on Scholarships, fellowships, bursaries, study grants, and artists’ project grants (awards).

Education and Textbook Amounts

The 2016 federal budget eliminated the education and textbook tax credits for years after 2016.

Also:

• Ontario will only allow eligible tuition fees paid for periods of enrolment before September 5, 2017, and education amounts for periods of enrolment before September 2017.
  • For complete details see Schedule ON(S11) – Provincial Tuition and Education Amounts – Ontario.
• New Brunswick has eliminated its tuition and education tax credits for years after 2016.
• Yukon has eliminated its education and textbook tax credits for years after 2016.
• Saskatchewan will allow eligible tuition fees paid and education amounts only for periods of enrolment before July 2017.

What if I have questions about completing my income tax return or tax deductions?

Even though we can’t provide advice on how you should complete your tax return, we can give you some helpful resources to visit for information. The CRA has tax guides (e.g.P105 Students and Income Tax) along with many other helpful publications that can be obtained in person at any CRA office location, by visiting the CRA website, or by contacting CRA by phone at 1-800-959-8281.

CRA also provides a list of tax preparation clinics or you may consider using a Chartered Accountant if you have a complex tax situation.