Tuition Tax Receipts (Form T2202) - FAQ S

Are you wondering what the tuition tax credit is and if you are eligible to receive it? Below are some commonly asked questions and answers.

What is a tuition tax credit (Form T2202)?

The T2202 (Tuition and Enrolment Certificate) is a tuition and education tax credit certificate issued by a post-secondary institution to certify a student's eligibility for tuition tax credit. 

If you owe any taxes on any income earned, the tuition credit may help to reduce your tax bill owing. If you do not owe any tax, you are able to carry forward unused amounts to the future tax year or transfer a portion to an eligible family member such as spouse, parent, grand-parent. 


Do I need to provide my Social Insurance Number (SIN#)?

Effective 2019, post-secondary institutions are required to provide the Canada Revenue Agency (CRA) with the social insurance number from qualifying students for the T2202 Tuition Tax Credit as well as a correct address. You will be prompted to provide your Social Insurance Number by our Student Records department unless we already have your SIN# on file. SIN#’s are used for tuition tax form purpose only and are stored securely according to the Privacy Act.


Am I eligible for a T2202 Form?

You may be eligible for a tuition tax form if the following conditions are met:

  • You have paid tuition for school that was taken at a post-secondary institution

  • Are over the age of 16

  • The institution is certified by the Minister of Employment and Social Development Canada

  • The courses meet the minimum applicable fees, as well as the number of eligible full or part-time months of study

You may not be able to claim the credit if:

Note: it is the responsibility of the student to clarify how their tuition will be paid and if an income benefit will result from the 3rd party paying the tuition. The institution is not responsible to clarify these details on the student’s behalf. For more information on scholarships, bursaries and awards, please visit CRA website: below and search Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance.



Why does the amount on my form not match the full amount of tuition I paid?

The T2202 form reflects the eligible fees for courses occurring and attended within a tax year (January to December). For example:

  • If you paid for your courses in 2023 but they did not start until 2024, you will be eligible for a tuition form for the year 2024 when the courses are attended

  • If you are in a program that starts in 2023 and ends in 2024, the amount on your tuition form will reflect the courses attended in 2023 only.  You will receive another form for the courses attended in 2024


When can I expect to receive my tuition tax form?

Tuition tax forms will be available to students on or before the last day of February and will cover tuition amounts for the previous calendar year (January to December). If you have provided your Social Insurance Number and correct address to the school, the form will appear in your CRA account if you have one.  If you have not received a tax form by the end of February, please contact the school Records Department to request one, if eligible.

If I do not need my Tuition Tax Credit, can I Transfer it to someone else?

After you claim your tuition fees, if there is a remaining, unused balance, you can choose to transfer the current year’s amount to: 

  • Your spouse or common-law partner

  • Your parent or grandparent 

  • Your spouses or common-law partner’s parent or grandparent

  • A maximum of $5,000 of the current year’s tuition amount can be transferred to reduce the amount of tax owing

I am a parent of a student and paid for their tuition. How do I obtain their T2202 form for my taxes?

The tuition tax credit form can only be issued to the student directly. Students must use the tax credit 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 a parent (max $5,000), or other eligible party using the reverse side of the T2202 form, as per the Income Tax Act. This requires the student's signature

For further information, please visit the CRA website below

References: 

T2202 Tuition and Enrollment Certificate

Income Tax Folio S1-F2-C1

Income Tax Folio S1-F2-C3