FAQs for tuition/education income tax credit

Can you help me with some questions about my tax return?

In depth questions regarding the use of the T2202A 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 T2202A form with your tax return, even if you decide to transfer the amount to a parent. You only need a printed copy of your T2202A if one is requested by the Canada Revenue Agency as part of a formal audit.

Do I get a T2202A form?

T2202A forms are issued to students who have paid more than $100 for a course beginning and ending in a particular calendar year (January through December). Please note you can access T2202A forms from previous tax years through MyCampus. If you are unable to locate a tax year please contact oshawaenrolmentservices@durhamcollege.ca for assistance.

How is the tuition calculated for a course that crosses two tax years?

The tuition amount 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.

Code Course Dates Eligible Tuition / Months Eligible Tuition / Months
PSYC 1090 42 hours Sept 01 – Dec 08 $266.88/3 N/A
Oct 01 – Jan 07 $229.67/3 $24.26/0
Nov 03 – Feb 08 $164.44/2 $102.44/1
Dec 01 – Mar 09 $ 82.73/1 $184.15/2
Code Course Dates Eligible Tuition / Months Eligible Tuition / Months
PSYC 1051 42 hours Sept 11 – Dec 18 $272.14/3 N/A
Oct 01 – Jan 07 $252.90/3 $26.53/0
Nov 03 – Feb 08 $179.84/2 $111.96/1
Dec 01 – Mar 09 $90.48/1 $201.40/2

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 T2202A unless they also have other eligible courses within the tax year.

Examples (not limited to these courses):

In the October MI the (PSYC 1090) student would not receive credit of $24.26 in the current tax year unless they take another course in 2015 that puts them over the $100.00 minimum.

In 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.

I paid for my first year and my tax receipt reflects only half of what I paid. Where's the rest?

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 T2202A.

I received my T2202A form but the address on it is incorrect. Do I need a new one?

You may submit the T2202A as received even if the address is incorrect.

Please note: it is not necessary for students to submit the T2202A form with the tax return, but they must produce it if requested by Revenue Canada.

If I add the tuition for my Durham College course together with that of another College course, I would meet the $100.00 minimum, why won't you give me a T2202A?

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

My child attended a summer camp program at Durham College last summer and I did not receive a T2202A form for the fees I paid. May I get one?

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 T2202A form will be produced.

My parents need my T2202A form. Will you send it directly to them for me?

Students must use the Tuition and Education Credit Certificate (T2202A) 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 T2202A form, as per the Income Tax Act. This requires the student’s signature.

What are the numbers in columns B and C for?

In addition to claiming tuition and ancillary fees, you are also eligible to claim an education credit and textbook credit based on the number of full-time and/or part-time attendance. The education credit is $400 for each month of full-time study or $120 for each month of part-time study. The textbook credit is $65 for each month of full-time study or $20 for each part-time month. 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.

What tuition fees are not eligible for my T2202A?

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.

Facilities fees, supply fees, distance education ISP fees and laboratory fees are not eligible for Continuing Education students.

Why are you providing the T2202A on the web?

Our goal is to provide faster, more efficient service to our students by providing more self-service via the web. We also hope to eliminate the many return mailings we receive each year because students did not update their addresses with the college.

Why doesn't my T2202A form match the amount I paid for my course?

The total amount of fees paid may not necessarily correspond to your T2202A because not all of your fees are tax deductible. Also, the T2202A is based on the tax year (January – December) not the school year (September – April).