In depth questions regarding the use of the T2202 form in the tax preparation process should be directed to Revenue Canada. Tax guides are available from any Revenue Canada office or a Post Office. Revenue Canada also publishes a booklet called “Students & Income Tax” – Government form P105(E).

You do NOT need to submit a printed copy of the T2202 form with your tax return, even if you decide to transfer the amount to a parent. You only need a printed copy of your T2202 if one is requested by the Canada Revenue Agency as part of a formal audit.

T2202 forms are issued to students who have paid more than $100 for a course(s) beginning and ending in a particular calendar year (January through December). Please note you can access T2202 forms from previous tax years through MyCampus. If you are unable to locate a tax year please contact central@durhamcollege.ca for assistance.

Effective for the 2019 tax year, the Canada Revenue Agency (CRA) requires all designated educational institutions in Canada to do the following:

• File Tuition and Enrolment Certificate forms (T2202) with the CRA and make them available to students by February 28.
• Include SIN numbers on the Tuition and Enrolment Certificate Form (T2202).

Submitting a T2202 tax form without a SIN number may result in your tax return being rejected by the CRA. The information can be found on the Canada Revenue Agency (CRA) website.

For more information on how to submit your SIN number please click.

The winter semester fees that you paid in the fall of the previous tax year will not be included in the current tax receipt because they’re for courses taken for the following tax year. These tuition fees will be reported on the following tax years T2202.

You may submit the T2202 as received even if the address is incorrect.

Please note: it is not necessary for students to submit the T2202 form with the tax return, but they must produce it if requested by Revenue Canada.

Students must use the Tuition and 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 the reverse side of the T2202 form, as per the Income Tax Act. This requires the student’s signature.

A full-time month equals at least 12 contact hours per week times three (3) consecutive weeks. A part-time month equals at least (3) consecutive weeks in a calendar month and at least 12 contact hours.

The total amount of fees paid may not necessarily correspond to your T2202 because not all of your fees are tax deductible. Also, the T2202 is based on the tax year (January – December) not the school year (September – April).

Fees that are not eligible include: Student Association fees, health and dental insurance, transportation and parking, meals and lodging, goods of lasting value that you will keep (such as a computer, uniform or tools), initiation or entrance fees to a professional organization and non-refundable deposits.

Administrative fees, facilities fees, supply fees, distance education ISP fees and laboratory fees are not eligible for Professional and Part-time Learning students.

Parents may choose to claim Sports/Summer camps as day care, and should use the receipt(s) provided at the time of registration for their child/children. Summer camps do NOT qualify as tuition and no T2202 form will be produced.

The tuition amounts eligible for a course that crosses two tax years is divided by a percentage equal to the contact hours achieved in each year.

Course PSYC 1090 started November 3 ended February 8.

Contact hours from November 3rd to December 31 = .060606
Contact hours from January 1st to February 8th = .393941
Totalling 1.0 whole unit.

The percentage is then applied to the eligible tuition. See PSYC 1090.

Please note: In any year that the $100.00 minimum required by the Canada Revenue Agency to claim tuition is not met the student would not be able to use the T2202 unless they also have other eligible courses within the tax year.

Examples (not limited to these courses):

In the October MI (monthly intake) the (PSYC 1090) student would not receive credit of $24.26 in the next tax year unless they take another course in the same year that puts them over the $100.00 minimum.

In the December MI the (PSYC 1090) student would not receive credit of $82.73 unless they have taken another course in the current tax year that puts them over the $100.00 minimum.

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

For further information on students and income tax please visit the CRA website.