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T2202 Tax Form: Your Guide to the Tuition and Enrolment Certificate
What is the T2202 Tax Form?
The T2202 – Tuition and Enrolment Certificate is a tax form that certifies a student’s eligibility for tuition tax credits. This form replaced the older T2202A and TL11B forms starting in 2019. It indicates the maximum deductions a student can claim for tuition and enrollment costs. In Québec, students receive a Relevé 8 (RL-8) slip, which is used for post-secondary education tax benefits.
The
Federal Tuition Tax Credit is a non-refundable credit applied to reduce your taxable income. It is entered on
Line 32300 of your tax return. Please note that the federal education and textbook tax credits were eliminated in 2017, so only the tuition tax credit remains. If you don’t owe taxes this year, you can carry forward the balance to future years or transfer up to $5,000 of your tuition credit to a family member.
Who Needs the T2202 Form?
The T2202 form is designed for students who have paid tuition fees for qualifying courses. It certifies your eligibility to claim the tuition tax credit on your income tax return.
What is a Designated Educational Institution?
A Designated Educational Institution includes Canadian universities, colleges, and other post-secondary institutions. It also covers institutions certified by Human Resources and Skills Development Canada for courses that enhance occupational skills. You can find a complete list of designated institutions here.
If you're studying outside of Canada, you need to be enrolled in a program that lasts at least 13 consecutive weeks and leads to a degree at the bachelor level or higher. This also applies to students living near the U.S. border who commute to a post-secondary institution in the U.S.
What is a Qualifying Educational Program?
A Qualifying Educational Program is one that lasts at least three consecutive weeks and requires a minimum of 10 hours per week of instruction or work (excluding study time). Courses taken at a Canadian post-secondary institution or programs designed to improve occupational skills (for students aged 16 and older) are eligible for the tuition tax credit.
What are Eligible Tuition Fees?
Eligible Tuition Fees refer to the fees you pay to an educational institution in Canada to obtain or improve skills related to an occupation. These fees must exceed $100 per institution. They are reported in Box 23 of the T2202 slip. If you attend a foreign institution, the relevant tax slip must be issued by the institution.
For students who completed flight training, these fees are reported in Box 12 of the T2202 slip (since 2019, after the elimination of the TL11B form).
Where are the Enrollment Months Listed?
The number of months you were enrolled in school is shown in:
- Box 21 for part-time studies
- Box 22 for full-time studies
Do You Need to Submit the T2202 Form with Your Tax Return?
You don’t need to submit the T2202 form with your tax return, but you should keep it in case the CRA requests it. You must include the information from the T2202 on your tax return if you're transferring or carrying forward your tuition credits. Additionally, keep your Schedule 11 available in case the CRA needs further documentation to verify your claim. Any carry-forward amounts will also be shown on your Notice of Assessment (NOA) and available in your MyCRA account.
By understanding the T2202 form and how it applies to your tax situation, you can make the most of your tuition tax credits and reduce your overall tax liability.
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