The T2202, Tuition and Enrolment Certificate, is the slip a qualifying post-secondary institution issues to certify the eligible tuition fees you paid and the months you were enrolled full-time or part-time. You use it to claim the federal tuition tax credit on Schedule 11, and its enrolment months also decide how much of any scholarship income is exempt. You download it from your school’s student portal, where it is posted by the end of February; the tax slips table has the other slips’ deadlines.
What the T2202 shows
| Part of the slip | What it contains | How it is used |
|---|---|---|
| Student information | Your name, SIN and enrolment details | Identity verification |
| Total eligible tuition fees | Fees paid for post-secondary courses | Schedule 11, Part 1 |
| Full-time months | Number of months enrolled full-time | The full scholarship exemption; some provincial amounts |
| Part-time months | Number of months enrolled part-time | The partial scholarship exemption; Schedule 11 |
| Fees by period | A breakdown by session or semester | Used if the slip covers several periods |
Which fees count
| Fee type | Eligible? |
|---|---|
| Basic tuition for credit courses | Yes |
| Mandatory lab fees and library access | Yes |
| Application fees (if you enrol) | Yes (at some schools) |
| Mandatory exam fees | Yes |
| Distance or online courses at a qualifying institution | Yes |
| Courses at a trade school or vocational college | Yes, if the institution qualifies under the Income Tax Act |
| Student union and activity fees | No |
| Voluntary athletic facilities | No |
| Meal plan or housing | No |
| Continuing education that isn’t post-secondary | No (unless it is an occupational skills course) |
Which institutions issue a T2202
An institution has to meet the CRA’s definition of a qualifying educational institution:
- Canadian universities, colleges and other institutions designated by the CRA, which includes most public and many private ones. They issue the T2202 itself.
- Foreign universities, if you are enrolled in a course leading to a degree at the bachelor level or higher. They don’t issue a T2202; you need the equivalent certificate from the institution instead, and some fees may be claimable.
Using the T2202 on your return
The eligible fees on your T2202 go on Schedule 11, which works out the federal tuition amount. That amount reduces federal tax for the year, carries forward to future years if you can’t use it, or can be partly transferred to a spouse, parent or grandparent. The tuition tax credit guide covers the credit rate, the carry-forward order, the transfer limit and the provinces that still have their own tuition credits. Claim it every year you have a T2202, even if your income is too low to use it, so the unused amount is recorded for later.
The T2202 and scholarship income
The enrolment months on the T2202 also determine whether scholarship or bursary income reported in Box 105 of your T4A slip is exempt:
| Enrolment status on the T2202 | Scholarship or bursary tax treatment |
|---|---|
| Full-time months | Exempt: scholarship income is tax-free |
| Part-time months only | Exempt up to the cost of tuition, materials and other eligible amounts |
| Not enrolled | Fully taxable |
Tax software applies the exemption once the T2202 and the T4A are both entered.