Around January or February every year, Canadian post-secondary students can receive a tax slip from their school’s portal called T2202, Tuition and Enrollment Certificate. By using this form, students in Canada can reduce their taxable income through tuition tax credits.
That said, understanding the T2202 form ensures students maximize their tuition tax credits while institutions meet their regulatory obligations.
What is the T2202 Form?
The T2202, officially called the Tuition and Enrolment Certificate, is a tax form issued by designated educational institutions in Canada. It certifies your eligible tuition fees and enrolment status for the previous calendar year. You use the information on this form to claim the tuition tax credit, a non-refundable credit that directly reduces your income tax payable.
A non-refundable credit can reduce your tax owing to zero, but it will not generate a refund on its own. The federal tuition credit is calculated by multiplying your total eligible tuition fees (from Box 26 of your T2202) by the lowest federal income tax rate, which is 15%.
Example: If your T2202 shows $8,000 in eligible tuition fees, your federal tuition tax credit is: $8,000 (Tuition Amount) × 15% = $1,200 (Tax Credit Value)
This $1,200 can directly reduce your federal tax owing. If you only owed $900 in taxes, the credit would eliminate that debt, and you could carry forward or transfer the remaining credit value.
This credit is claimed on Line 32300 of your T1 General Income Tax Return. Most provinces and territories (except Quebec, which has its own system) also offer a provincial tuition credit, which is calculated automatically when you claim the federal amount.
Who Receives a T2202 Form?
Students receive a T2202 when they pay more than $100 in eligible tuition fees to a single institution (Source). The $100 threshold applies per institution; you cannot combine receipts from multiple schools. The form covers courses beginning and ending within the same calendar year.
Eligible recipients must meet specific criteria:
- Enrollment in qualifying educational programs
- Payment of eligible tuition fees
- Attendance at designated institutions
- Age 16 or older for occupational skills courses
International students follow different rules based on their residency status:
- Residents: File regular Canadian income tax returns and claim full tuition credits
- Deemed residents: Must live in Canada 183+ days and meet treaty requirements
- Non-residents: Follow separate non-resident tax filing rules
Some students receive T4A forms instead of or alongside T2202 certificates. T4A slip reports scholarships, bursaries, and other educational income rather than tuition payments.
What Qualifies as a Designated Educational Institution?
A Designated Educational Institution includes any Canadian university, college, or post-secondary school. The government maintains an official list through Employment and Social Development Canada. Institutions certified for occupational skills training also qualify.
Special categories require specific reporting:
- Flying schools report pilot training programs in Box 12
- Foreign universities need 13+ consecutive weeks of enrollment
- U.S. border schools qualify for Canadian commuter students
Each institution needs a valid Business Number (BN) with an RZ program account. Without this 15-character identifier, CRA rejects all T2202 filings. Institutions must register before issuing any certificates.
When Do Students Get Their T2202 Forms?
Educational institutions must distribute T2202 forms by the last business day of February following the tax year. According to CRA guidelines, the deadline shifts to the next business day when February ends on a weekend or holiday.
It’s important to know that the T2202 is based on tuition paid during the calendar year, not the academic year. This really matters for students whose programs run across two different tax years:
- January-December payments appear on one form
- September-April programs are split across two tax years
- Summer courses count in their payment year
Most institutions now deliver T2202 forms electronically through secure student portals. Paper copies remain available upon request or when electronic access proves impossible. Students should verify their contact information before February to ensure timely receipt.
Which Fees Are Eligible for the T2202?
Eligible tuition fees include mandatory charges for instruction and examinations. In other words, the fees must provide skills for an occupation or be at a post-secondary level.
Qualifying expenses include the following:
- Base tuition for credit courses
- Laboratory and computer fees
- Mandatory examination charges
- Application fees are required for admission
- Certificate and diploma fees
On the other hand, these common expenses do not qualify for tuition credits:
- Student association or union fees
- Health and dental insurance premiums
- Athletic or fitness facility fees
- Parking passes and transportation
- Residence fees and meal plans
- Books, supplies, and equipment you keep
- Administrative fees unrelated to courses
The distinction matters because many students overestimate their eligibility amounts. Your T2202 shows only deductible tuition, not total education costs. Calendar year reporting means January-December totals, not September-April academic years.
What Information Appears on the T2202?
The T2202 contains specific boxes with standardized information. Here’s a breakdown of the key information included on the T2202 slip:
| Box Number | Information Required | Purpose |
| Box 11 | School Type (1-5) | A one-digit indicator for the type of institution: – University – College – Other post-secondary institution – Institution certified by the Minister of ESDC – Flying school/club. |
| Box 12 | Flying School Type | A one-digit indicator specifying the kind of flying school/training (e.g. private pilot licence, commercial pilot license, helicopter rating, etc.) if the school is a flying school/club. |
| Box 13 | Program/Course Name | The name of the program or course the student was enrolled in. |
| Box 14 | Student Number | The student’s institutional number (e.g. ID number at the school) is assigned by the DEI. |
| Box 15 | Filer Account Number | The institution’s Business Number (BN RZ) is used to file the T2202 information return. |
| Box 17 | Social Insurance Number | The student’s SIN (or ITN if applicable) is used for tax reporting. |
| Box 19-20 | Session Start/End Dates | Defines the enrollment period |
| Box 21-22 | Monthly Enrollment Status | Number of months within that session during which the student was enrolled part-time or full-time. |
| Box 23 | Session Tuition Fees | Amount of eligible tuition (and mandatory fees) paid for that session. |
| Box 24-25 | Total Monthly Status | Combined enrollment months |
| Box 26 | Total Eligible Fees | The total of all eligible tuition (and fees) paid for all sessions during the year. |
All of this information is important for claiming tuition tax credits and proving that you were a student for tax reasons.
How Does the T2202 Affect Tax Returns?
The T2202 enables federal tuition tax credits, a non-refundable credit that reduces taxes owed. Students claim amounts on Schedule 11, then transfer to Line 32300.
Provincial credits vary significantly across Canada. Ontario, Saskatchewan, and Alberta eliminated their tuition tax credits. Other provinces maintain varying credit rates. Check your province’s current rules before filing.
The federal government eliminated education and textbook credits in 2017. Only tuition fees now qualify for federal credits. This change reduced total available credits for many students.
How Do Students with Disabilities Use the T2202?
The T2202 reports actual enrollment status regardless of disability. Part-time students with disabilities receive a part-time designation. Full-time status requires full-time course loads and tuition payments.
Disability Tax Credit eligibility remains separate from T2202 reporting. Students note DTC status on Schedule 11, not the T2202. This notation allows special provisions under tax law.
Universities cannot modify T2202s for disability accommodations. The form reflects only factual enrollment and payment data. Students must handle disability considerations through proper tax return channels.
What Penalties Apply to T2202 Non-Compliance?
Educational institutions face escalating penalties for late filing. Daily penalties range from $10 to $75 based on volume. Maximum penalties reach $7,500 for large institutions.
Specific penalty structures penalize these T2202 violations:
- Late filing: $100 minimum or daily penalties up to 100 days
- Missing SINs: $100 per student without reasonable efforts
- Electronic filing failures: $125 to $2,500 based on volume
- Distribution delays: $25 daily, maximum $2,500
Additionally, students are required to provide their SIN to their educational institution. If a student does not have a SIN, CRA requires that they:
- Apply for one within 15 days of being asked, and
- Provide it to the school within 15 days after receiving it.
CRA does not impose a fixed fine on students for refusing to provide their SIN, but institutions may face penalties if they cannot show reasonable efforts to collect it.
Providing false or misleading information related to T2202 reporting may lead to fines or prosecution under the Income Tax Act. CRA treats improper use of SINs or inaccurate reporting as serious offences.
According to the Government of Canada – Filing the T2202, Tuition and Enrolment Certificate and Summary
Common T2202 Mistakes to Avoid
Many students make simple but important mistakes when handling their T2202 forms. Here are the three most common ones to watch out for:
- Mixing up academic and calendar years: Students frequently confuse academic and calendar years. To make it clear, your 2024 T2202 covers January-December 2024 tuition only. September 2024 tuition appears on your 2025 form.
- Handling multiple T2202s incorrectly: If you attended more than one school in a year, you’ll receive a separate T2202 from each institution. Don’t combine the amounts yourself—report each one separately and let the Schedule 11 form total them for you.
- Losing your T2202: If you lose your T2202, you must contact your school directly for a replacement. The CRA can’t give you copies, since only the school that issued the form can do that. Reissued forms are often marked “DUPLICATE.”
So, by avoiding these mistakes, you can claim your tuition credits correctly and prevent delays with your income tax return.
The bottom line
The T2202 form is your key to claiming tuition tax credits in Canada. Students must ensure their SIN is updated before February to receive forms on time.
Keep your T2202 for six years, as CRA can request it anytime. Unused credits carry forward indefinitely, making them valuable even after graduation. Remember that only tuition qualifies, not residence, meals, or parking fees.
FAQs about the T2202 Form in Canada
Do I need to submit my T2202 with my tax return?
No, you don’t submit the T2202 with your return. Enter the amounts on Schedule 11 instead. Keep the original form for six years in case CRA requests it during an audit.
Can I combine T2202 forms from multiple schools?
You cannot combine receipts to meet the $100 minimum per institution. However, you can claim multiple T2202s from different schools on your Schedule 11 when filing taxes.
Is there a T2202 for summer camps or high school courses?
No, summer camps and high school courses don’t qualify. Only post-secondary level courses or occupational training at certified institutions generate T2202 forms.
Why is my T2202 amount different from what I paid?
T2202 only shows eligible tuition fees. Student union fees, health insurance, residence, meal plans, and administrative fees don’t qualify for tax credits.
When should international students apply for a SIN?
Apply immediately upon arriving in Canada if eligible to work. Students without work permits may not qualify for SINs but still receive T2202 forms with blank SIN fields.
How long do universities keep T2202 records available online?
Most institutions maintain online access for 5-7 years after graduation. Contact your registrar’s office directly if you need forms from previous years.
Is the T2202 the same as a T4A?
No, they’re different forms. T2202 reports tuition paid, while T4A reports income tax received, such as scholarships, bursaries, or research grants.
Do online courses qualify for T2202 forms?
Yes, if offered by a designated educational institution. The course delivery method doesn’t matter—only the institution’s status and program eligibility count.
Can I get a T2202 for professional development courses?
Only if the institution is designated and courses are at the post-secondary level or certified for occupational training. Professional association courses rarely qualify.
How Do Students Access Their T2202 Online?
Most Canadian universities provide T2202 access through student portals. You can log in to your institution’s online system using regular credentials, navigate to the tax forms or student records sections and select the appropriate tax year when prompted.
