T2202

The T2202, Tuition and Enrolment Certificate, is issued by designated Canadian post-secondary institutions and certified occupational skills institutions. It reports eligible tuition fees paid for the calendar year and the number of months of part-time and full-time enrolment. Students usually download it from the school's student portal by the end of February. Fees paid to foreign universities are reported on Form TL11A instead.

KEY BOXES

• Box 23, Session periods.

• Box 24, Number of months part-time; Box 25, Number of months full-time: used for scholarship exemption eligibility and the Canada training credit.

• Box 26, Eligible tuition fees: total eligible fees for the calendar year, claimed on Schedule 11.

ELIGIBLE FEES

• Tuition, admission and application fees, library and lab charges, exemption fees, examination fees, mandatory computer service fees, and academic fees.

• Not eligible: student association fees, medical and dental plan fees, transportation and parking, room and board, and textbooks (the federal textbook amount was eliminated in 2017).

• The fees must exceed $100 per institution for the year.

• Fees paid by an employer and not included in the student's income are not eligible.

USING THE TUITION AMOUNT

• The student must first use the amount to reduce their own federal tax to zero.

• Any unused current-year amount, up to $5,000 less the amount used, can be transferred to a parent, grandparent, spouse or common-law partner.

• Any remaining amount is carried forward indefinitely for the student's own use in a future year. Carry-forwards cannot be transferred.

• Ontario eliminated its provincial tuition credit after 2017; only pre-2017 Ontario carry-forward amounts remain.

CANADA TRAINING CREDIT

The same eligible fees can support a claim for the refundable Canada Training Credit for workers aged 26 to 65, and the tuition credit is then reduced by the amount of the training credit claimed.