- T2202 - Tuition and Enrolment Certificate
Designated educational institutions in Canada have to use the T2202, Tuition and Enrolment Certificate to report to the Canada Revenue Agency (CRA) the details of tuition fees paid and the duration of the related program for each qualifying student (and include each students social insurance number). A completed T2202 certificate is to be given to the student and a copy sent electronically to the CRA.
You have to fill out the T2202, Tuition and Enrolment Certificate, for each student if all the following conditions apply:
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the student is a qualifying student
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the student is enrolled in a qualifying educational program or enrolled in a specified educational program that provides each student in the program not less than 12 hours of instruction for each month for courses of the program
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the program was at a designated educational institution in Canada
Tuition fees paid for the calendar year to any one institution have to be more than $100. Fees paid to an institution certified by ESDC or to a post-secondary educational institution in Canada for courses that are not at a post-secondary school level, have to be for courses taken to get or improve skills in an occupation, and the student has to be 16 years of age or older before the end of the year.
Due dates
You must give students their T2202 certificates on or before the last day of February following the calendar year to which the certificates apply. If you do not give each student their T2202 certificates on time, you may be assessed a penalty.
Designated educational institutions may distribute T2202 certificates electronically by making them accessible to their students on a secure portal from which the student can print the certificate in a secure manner. With written consent from the student, the designated educational institution can distribute T2202 certificates using email.
In all other cases, where the student does not have access to a secure portal from which the student can print the certificate in a secure manner or when the student requests it, the designated educational institution will provide two copies of the T2202 certificate, in paper format, to the student in person or by mail.
DT FormMax produces two copies of the T2202 slip:
Copy 1 is given to the student who must keep it in his records;
Copy 2 is also given to the student, who must complete and sign the bottom portion when he or she transfers unused current year amounts to a spouse, common-law spouse, parent or grandparent.