Tuition Tax Receipts

T2202A Tax Form

Form T2202A (Tuition, Education and Textbook Amounts Certificate) is the tuition tax receipt issued annually to students who paid tuition for credit courses or eligible continuing education programs in the previous calendar year. The T2202A form shows the amount of tuition that may be eligible to be deducted for income tax purposes as well as the number of months eligible for the education deduction. For more information regarding filing your income tax return, please go to the Canada Revenue Agency’s (CRA) website at:
www.cra-arc.gc.ca/E/pub/tg/p105/README.html.

General Information:

  • Eligible tuition fees are based on the calendar year that the courses were taken – and not the year the fees were paid. If the tuition fees paid extend beyond one calendar year, the fees are pro-rated on the T2202A tax form.
  • Students cannot claim tuition fees paid or reimbursed by their employer or their parent’s employer, where the amount is not included in their or their parent’s income, and tuition fees paid by a federal or provincial job training program where the amount is not included in their income.
  • Students may be eligible to claim a textbook amount if they are entitled to claim the education amount. Please refer to Schedule 11 in your personal income tax return for specific textbook amounts.

Student Services and administrative staff of PCU-WHS are not able to provide tax-related advice. The information provided below is general tax-related information – for further details on filing your income tax return and whether you are eligible to claim the amounts reported on the T2202A, please refer to the Canada Revenue Agency website at:
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/323/menu-eng.html

Credit Courses

Credit courses include courses offered under the Bachelor of Disability Management (BDM), the Advanced Certificate in Return to Work (ACRTW), and University Studies.

On the T2202A form you receive, if there is a dollar amount reported for Eligible Tuition Fees but no months are reported for the Education amount, it is because no education amounts (months) will be reported if your program did not meet the qualifications as outlined by Canada Revenue Agency as follows:

  • To be considered a full-time student, you need to be enrolled in a qualifying educational program (see CRA’s website at: http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f2/s1-f2-c1-eng.html#N10480), which is a program that lasts at least three consecutive weeks and requires a minimum of 10 hours of instruction or work in the program each week (not including study time).
  • To be considered a part-time student, you need to be enrolled in a specified educational program (see CRA’s website at: http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f2/s1-f2-c1-eng.html#N105E1), which is a program that lasts at least three consecutive weeks and requires that each student spend not less than 12 hours of instruction in (a calendar) month on courses in the program.

Continuing Education Courses

In order to receive a T2202A for continuing education courses, the program that the student is enrolled in must meet the criteria of a qualifying educational program as set out by the CRA, which for PCU-WHS continuing education courses means that a student must be enrolled in all 25 courses of the Disability Management Practitioner Certificate, i.e. commencing with Course DMCCA through to and completing Course DMCCY.

To qualify, the fees you paid must be more than $100 in that calendar year.

You may be able to claim the non-refundable tuition tax credit (in dollars) and either the full-time or part-time education amounts (in months) if the program you took meets the educational criteria set by Canada Revenue Agency – see their website at:
http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f2/s1-f2-c2-eng.html.

  • To be considered a full-time student, you need to be enrolled in a qualifying educational program (see CRA’s website at: http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f2/s1-f2-c1-eng.html#N10480), which is a program that lasts at least three consecutive weeks and requires a minimum of 10 hours of instruction or work in the program each week (not including study time)
  • To be considered a part-time student, you need to be enrolled in a specified educational program (see CRA’s website at: http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f2/s1-f2-c1-eng.html#N105E1), which is a program that lasts at least three consecutive weeks and requires that each student spend not less than 12 hours of instruction in (a calendar) month on courses in the program.