T2202 - Education and textbook amounts certificate

T2202 - Education and textbook amounts certificate

Instructions

This form is used to certify a student's eligibility for the education and textbook amounts and to show the maximum tuition, education, and textbook amounts that a student can transfer to a designated individual. The programs must be taken at a designated educational institution, such as a university or college, or at an institution certified by the Minister of Human Resources and Social Development (HRSD).

If you could attend only part-time because you had an impairment that restricted you in one of the activities listed at line 316, but your condition was not severe and prolonged, you can claim $400 per month. In that case, have an authorized person either complete Part 3 of Form T2202 or give you a signed letter certifying your impairment.

Common errors:

Tuition fees - Line 320 (Schedule 11)

Fees for non-credit courses or courses that are below the post-secondary level are not deductible. This includes courses such as driver education, academic upgrading, English as a second language or French as a second language. The tuition receipt provided by the educational institution must clearly identify the name and academic level of the course or program; otherwise your claim may be disallowed.

Fees for courses that provide or improve skills in an occupation are deductible if taken at an educational institution certified by Human Resources and Skills Development Canada.

Education and Textbook Amounts - Lines 321-322 (Schedule 11)

You can claim only one education and textbook amount for each eligible month, the full-time amount or the part-time amount.

Claims must be based on the calendar year, not the academic year. You cannot claim the education and textbook amounts if the tuition fees paid for the course were reimbursed to you or another person on your behalf. This applies whether or not the reimbursed tuition was added into income.

Note
You can claim the education amount if you received salary or wages while you were taking a course related to your job. This change applies to 2004 and later years.

Transferring tuition, education, and textbook amounts - Line 327 (Schedule 11)

Students must claim their tuition, education, and textbook amounts on their return and apply the amount that is required to reduce their own federal tax payable to zero, before they can calculate and transfer an unused amount to an eligible individual. The eligible individual would claim the amount on his or her return at line 324 (when transferred by a child), or line 360 (if transferred by a spouse). The eligible amount to be transferred is limited to a maximum of $5000 (even if the tuition cost exceeds $5000).

If you have claimed an amount transferred from a student on your return and are requested to provide supporting documentation, the student's signature must be present on the reverse side of Part 4 of T2202.

Schedule 11 should be filed only with the student's income tax return, and not with the return of the individual claiming the transfer.

Useful links:

Line 323 - Education Amounts
P105 - Students and Income Tax