Education - Part-time student - Major functional deficiencyIf you have taken part-time courses because of a major functional impairment, you may apply for the "Education Amount" as a full-time student.
This major functional impairment must be certified by a physician, optometrist, audiologist, occupational therapist, psychologist, physiotherapist or speech therapist.
In addition, you must be enrolled in an eligible program as defined by the CRA.
For more information on this subject, please consult the following links:
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p105.html
To claim this credit, please follow the procedure below:
1. On the "Left side menu on the Interview tab", select the "Interview Setup" item.
2. On the right-hand side of the screen, go to the "Student" group, check the box "Tuition, education, textbooks, student loans" and click on "Next" at the bottom of the page.
3. Return to the "Left side menu on the Interview tab" and select "Tuition, education, student loans".
4. On the right page, click on the plus sign "+" icon located to the right of the line "Tuition amount (line 32300)".
5. On the page that appears, in the section "Tuition, Education and Textbook amounts (T2202, TL11A, TL11C)", go to the line "Eligible tuition fees paid to Canadian educational institutions for 2019 (Enter description in the first field and the amount in the $ field)". If you attended more than one establishment, click on the plus sign "+" on your right and a new field will be added.
6. Also enter the number of months of post-secondary study on the line "Number of months on part-time post-secondary studies (if you were suffering from a major functional deficiency)".
7. For Quebec residents, if you received a RL - 8 with an amount in box A, enter the amount on the line "Amount for post-secondary studies RL - 8 box A".
The education amount will be reported by the program on line 32000, and the indication of your impairment will be shown on line 32005 of Schedule 11.
NOTE: Please keep your official receipts issued by an educational institution and your other documents to be able to provide them on request to the CRA and/or to Revenu Québec, if applicable.
ID: 20191003070749DEX.xml
Webpage: KPA355-20191003070749DE.htm