Frequently Asked Questions and Answers About Tuition Tax Receipts CRA Form T2202A

Tuition Tax Receipts CRA Form T2202A

Frequently asked questions and answers

Do I get a T2202A form?

T2202A forms are issued to students who have paid $100.00 or more in eligible fees for post-secondary level courses beginning and ending in a particular calendar year.

Why are you providing the T2202A on the web?

One of our goals is to provide faster and more efficient service to our students and to provide more self-service via the web.

As well, each year we receive many return mailings because students did not update their addresses with the college.

Why doesn't my T2202A form match the amount I paid for my course?

The total amount of tuition fees paid may not necessarily correspond to your T2202A because not all of your tuition fees are tax deductible. Also, the T2202A is based on the tax year (January - December) not the school year (September - April).

What tuition fees are not eligible for my T2202A?

Fees that are not eligible include: Student Association fees, health and dental insurance, transportation and parking, meals and lodging, goods of lasting value that you will keep, such as a dental kits, uniforms, tools and costs of books.

Facilities fees, supply fees and laboratory fees are not eligible for Continuing Education students.

I paid for my first year and my tax receipt reflects only half of what I paid. Where's the rest?

The winter 2015 (term 2014/02) fees that you paid in the fall of 2014 will not be included in the 2014 tax receipt because they're for courses taken in 2015. These fees will be included in the year 2015.

The tuition tax receipt calculates the pro-rated tuition charge for fall semester in the current year and the balance will be shown in the subsequent year. The T2202a is based on the start and end of the program in which tuition is pro-rated not on payment date.

I received my T2202A form but the address on it is incorrect. Do I need a new one?

You may submit the T2202A as received even if the address is incorrect. Note that it is not necessary for students to submit the T2202A form with the tax return, but they must produce it if requested by Revenue Canada.

My parents need my T2202A form. Will you send it directly to them for me?

Students must use the Tuition and Education Credit Certificate (T2202A) on their own tax return until both the Federal and Provincial Tax payable is reduced to zero, after which the student may then transfer the balance of the credit to another eligible party using the reverse side of the T2202A form, as per the Income Tax Act. This requires the student's signature.

What is the number in column B/C for?

In addition to claiming tuition and ancillary fees, you are also eligible to claim $400 for each month of full-time study or $120 for each month of part-time study. A full-time month equals at least 12 contact hours per week times three (3) consecutive weeks. A part-time month equals at least 3 consecutive weeks and involves a minimum of 12 hours of instruction each month.

If I add the tuition for my George Brown College course together with that of another college course, I would meet the $100.00 minimum, why won't you give me a T2202A?

Students MAY NOT combine receipts from institutions to meet the minimum eligible fee as per the Income Tax Act.

Can you help me with some questions about my tax return?

In depth questions regarding the use of the T2202A form in the tax preparation process should be directed to Revenue Canada. Tax guides are available from any Revenue Canada office or a Post Office. Revenue Canada also publishes a booklet called "Students & Income Tax" - Government form P105(E).

Please note: You do NOT need to submit a printed copy of the T2202A form with your tax return, even if you decide to transfer the amount to a parent. You only need a printed copy of your T2202A if one is requested by the Canada Revenue Agency as part of a formal audit.