Frequently asked questions and answers about Tuition Tax Certificates Canada Revenue Agency Form T2202:
1. Who is eligible for a T2202 Form?
T2202 forms are provided to students who paid $100.00 or more in eligible fees for post-secondary level programs or courses beginning and ending within the current calendar year.
2. Why do you provide the T2202 via ampEducator and not mail it?
The Canada Revenue Agency guidelines state that Designated Education Institutions shall provide secure portal download for T2220 certificates. Any information downloaded from ampEducator is encrypted using SSL security certificates (SHA-256 with RSA Encryption).
3. Why doesn't my T2202 form match the amount I paid for my Course?
The total amount of tuition fees paid may not necessarily correspond to your T2202 because not all of your tuition fees are tax deductible. Also, the T2202 is based on the tax year (January - December) not a typical school year (ie. September - June).
4. What Tuition Fees are not Eligible for my T2202?
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 dental kits, uniforms, tools and costs of books.
Facilities fees, supply fees and laboratory fees are not eligible for Continuing Education students.
5. I paid for all Tuition in the current Year and my T2202 form reflects only a portion of what I paid? Where is the rest?
The T2202 tuition tax certificate calculates the prorated tuition charge in the current year and the balance will be shown in the subsequent year. The Canada Revenue Agency T2202 certificate eligible Tuition amounts are based on the start and end of the program or course that your education is delivered for which tuition is prorated and is not based on payment date.
Example: Students who start and pay in full for a Program or Course in 2020, but have an expected end date in 2021. The total fees that you paid in 2020 will not all be included in the 2020 tax certificate because a portion of the fees are for courses that will be taken in 2021. These fees will be included in your 2021 T2202 in the following year.
6. I received my T2202 form but the address on it is incorrect. Do I need a new one?
You may submit the T2202 as received even if the address is incorrect. Note that 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.
7. Can I combine the Tuition of another College to meet the $100 minimum?
Students MAY NOT combine receipts from institutions to meet the minimum eligible fee as per the Income Tax Act.
8. Can you help me with some questions about my Tax Return?
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).
Please note: 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 an eligible party. You only need a printed copy of your T2202 if one is requested by the Canada Revenue Agency as part of a formal audit.