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Income Tax ReceiptsStudents who qualify for the Tuition and/or Education Tax Credit may obtain official income tax forms (T2202A) by logging into My ContEd, or by request (403-220-2866). Students may be eligible for a T2202A based upon the Income Tax Act and the student's registration records/status. Please refer to the information below which details eligibility for Income Tax receipts. For general information about tuition and education tax credits, please refer to the Canada Revenue Agency (CRA). Tuition Tax CreditThe tuition tax credit for a particular taxation year can be based only on tuition fees paid for that year. Thus, for example, if a program of study runs from October 1st 2004 - March 31st 2005, the student would receive a 2004 T2202A for those courses which ended in 2004 and in 2005 a T2202A for those courses which ended in 2005. University of Calgary Continuing Education Tuition fees that qualify for the tuition tax credit are as follows:
Definitions:To obtain skills for an occupation - means that there must be sufficient skills to be acquired in the course to enable the student to work at an occupation. To improve the student's skills in an occupation - implies that the student already possesses sufficient skills to enable the student to work at an occupation and the course must be capable of improving those skills. Post-Secondary Level - generally for a course to be considered the course should provide credit towards a degree, diploma or certificate, and a prerequisite for taking the course should be completion of secondary school. Education Tax CreditQualifying Educational Programs must meet the following requirements:
Specified Educational Programs:
Sessional DefinitionsU of C Continuing Education offers three sessions:
Eligible Tuition FeesThe following items that relate to a particular program (whether identified separately or included as course or subject fees) are considered eligible tuition fees:
When the Goods and Services Tax (GST) is added to an eligible tuition fee, the amount of the fee including the GST is eligible for the tuition tax credit. |