T2202 Tuition and Enrolment Certificate

What is Form T2202?

Form T2202, Tuition and Enrolment Certificate, is a Canada Revenue Agency (CRA) form. It is prepared by the educational institution: the CRA's guidance for institutions says that every designated educational institution in Canada has to file the T2202 for each qualifying student. The student receives the certificate and uses it for the tuition claim. The CRA's guide for students (P105, Students and Income Tax) says that to claim tuition fees a student must have received one of the listed forms from the educational institution, and Form T2202 is one of them. The guide adds that a student may instead receive an official tax receipt from the educational institution.

The blank on this page is edition T2202 (25).

What does the certificate show?

The first page holds two copies of the certificate, each marked "For student". A copy names the designated educational institution and the student and has numbered boxes:

• box 11, school type, and box 12, flying school or club;
• box 13, name of program or course;
• box 14, student number, and box 15, filer account number;
• box 17, social insurance number (SIN);
• boxes 19 and 20, the start and the end of a session as year and month;
• boxes 21 and 22, the number of months part-time and full-time;
• box 23, eligible tuition fees, part-time and full-time.

There are four rows for session periods and a totals row with boxes 24, 25 and 26. The CRA's guide for students says that the eligible tuition fees should be based on the calendar year the course was taken and not the year the fees were paid. The CRA's guidance for institutions says that the institution's account number should not appear on the copies given to the student.

What does the student fill in?

The front tells students to see the back of Certificate 1 and, if they want to transfer all or part of their tuition amount, to complete the back of Certificate 2.

• The back of Certificate 1 has an area for a student who was enrolled in an institution or flying school or club certified by Employment and Social Development Canada. The student enters the type of occupation, certifies that they work or intend to work in it and were enrolled in the course identified in box 13 to acquire or improve the skills in that occupation, and signs and dates the area.
• The back of Certificate 2 is for a student who is transferring unused current year amounts to a designated individual. The student names the individual and the relationship, enters the federal tuition amount and the provincial or territorial amount to be claimed by that individual, and signs and dates the area. The form prints three notes. Notes 1 and 2 say that neither amount can be more than the maximum transferable amount of its schedule, the federal Schedule 11 and the provincial or territorial Schedule (S11). Note 2 adds that the provincial or territorial line is not applicable to individuals who are residents of Quebec, Alberta, Ontario or Saskatchewan on December 31. Note 3 says that special rules may apply if the student did not reside in the same province or territory as the designated individual on December 31.

The CRA's guide for students says the amount can be transferred to a spouse or common-law partner, to their parent or grandparent, or to the student's parent or grandparent. It adds that a student cannot transfer to a parent or grandparent, their own or their spouse's, if the student's spouse or common-law partner claims spouse or common-law partner amounts or amounts transferred from a spouse or common-law partner on their return.

Where does the certificate go?

The student calculates the claim on federal Schedule 11; the back of Certificate 1 says the area can be used to fill out federal Schedule 11 and the provincial or territorial Schedule (S11), if applicable. The CRA's guide for students says that a student who files a paper return attaches the completed Schedule 11 and does not send the other documents for the amount claimed on Schedule 11, and that a student who files electronically keeps all the documents. The institution files its T2202 information return with the CRA electronically and is told not to send the CRA a paper copy of the certificate.