Tax receipts T2202

Your present and past year's T2202 form(s) are available online through the Student Portal, under the Financial tab > My T2202.   

The Registrar's Office does not mail forms to individuals as you can print your form online. Simply select the year you need and the document is available to be saved to your computer or printed.   

There are several possible reasons why you might not have received a T2202 form:  

1. Course timing: The course you enrolled in may not have started within the applicable tax year. The T2202 form is based on the calendar year, rather than the tuition payment date.
2. Eligible fees: You may not have paid at least $100 in eligible education fees, as this is the minimum threshold for inclusion on the T2202 form.
3. Study period: Your study period may not meet the required minimum length for eligibility.
4. Course qualification: The course you took might not qualify for a tuition tax credit. Not all courses or fees are eligible for inclusion on the T2202 form. For instance, the following types of courses are not eligible:
   • General interest
   • Workshops
   • Assessments
   • Co-curricular activities
   • Other courses, such as Gas Technician, TSSA exams, or Canadian Red Cross Babysitting courses

As of 2020, the federal government requires a Social Insurance Number (SIN) for post-secondary institutions to issue T2202 tax forms. If the college does not have your SIN on file, you must provide it in the Student Portal to access your T2202 form(s).  

To add your SIN, log in to the Student Portal. Select the My Addresses tab and update your contact information. You will now be able to access your T2202 forms under the Financial tab > My T2202.  

If you try to access the T2202 form before providing your SIN, you will be redirected to the My Addresses tab to update your information. Once you provide your SIN, you will be able to access the T2202 tax form.   

T2202 forms are issued to students who have paid more than $100.00 in eligible fees for qualifying post-secondary level programs/courses beginning and ending in a particular calendar year.   

The T2202 forms are normally available the last week of February.

Sponsored student's tuition is being paid by a third party and therefore will not appear on the T2202 form. Some non-semestered programs, like apprenticeship and certificate programs, will have intakes that started in the previous year. Students in these programs will have received all the tuition credit for their program on the previous year’s T2202 form but are still entitled to the months of attendance for this year's T2202.      

A student's tax receipts will reflect only the "eligible fees", not all the fees that may have been paid. Therefore the tax receipt will be less than the actual amount paid for a full-time program or course. Only those fees in the eligible column can be included in the tuition amount on the T2202 form.     

A student enrolled in part-time course(s) and a full-time program during the same months will only get education credit for the full-time months. A student can either claim a part-time or full-time education credit but not both for the same months. Tuition paid for the part-time course(s) and full-time program will be combined into one total amount on the T2202 form.        

The deposit fee is not an eligible expense for T2202 purposes if you have withdrawn from the program.        

Only the tuition amount and attendance credits for the taxation year can be included on the T2202 form. For example, in the current academic year, you may have paid tuition for both the fall and winter terms. However, only the fees paid and attendance credits for the fall term can be included on your current T2202 form. The tuition fees and attendance credits for the winter term will be reflected on your T2202 form for the following taxation year, which will be available next February.

Co-op work terms do not count towards months of attendance as you are not in school on an academic term.        

Full-time students may claim the education credit for the months of attendance as recorded in column C and Part-time students (studying at least 12 hours per month in a course running longer than three weeks) may claim the months of attendance as recorded in column B.        

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

You may submit the T2202 as received even if the address is incorrect. Note that it is not necessary for students to submit the T2202 form with the tax return, but they must produce it if requested by Canada Revenue Agency (CRA).

Students must use the Tuition & Education Credit Certificate (T2202) on their own tax return until the Federal Tax payable is reduced to zero, after which the student may then transfer the balance of the credit to another eligible party using page two of the T2202 form, as per the Income Tax Act. This requires the student's signature.        

You can transfer your unused current-year tuition, education, and textbook amounts to one designated individual. That individual can be either your spouse or common-law partner, your parent or grandparent, or your spouse's or common-law partner's parent or grandparent. You cannot transfer your unused current-year amounts to your parent or grandparent, or your spouse's or common-law partner's parent or grandparent, if your spouse or common-law partner claims the spouse or common-law partner amount or amounts transferred from your spouse or common-law partner on his/her tax return.        

Questions regarding the use of the T2202 form in the tax preparation process should be directed to the Canada Revenue Agency (CRA). Tax guides are available from any CRA office or a post office. CRA also publishes a booklet called P105 Students and Income Tax. In addition, you can find information specifically for students.       

Due to space limitations, only one course is being shown on the form but the entire amount and hours are there for all courses that qualify.