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Income Tax Receipts

Students 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 Credit

The 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:

  • Tuition tax credit relates to tuition fees paid for courses at a post-secondary level
  • Tuition fees paid for the year to the educational institution must exceed $100
  • Student is at least 16 years old at the end of the year
  • Student is enrolled in the educational institution to obtain skills for, or improve the student's skills in, an occupation
  • Eligible courses must have ended within that particular tax year

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 Credit

Qualifying Educational Programs must meet the following requirements:

  • Program must run for minimum of three consecutive weeks.
  • Must involve at least 10 hours of instruction per week throughout the minimum three week duration.
  • Three week programs must span within/between calendar month (e.g., October 1st - 31st) in order to qualify.

Specified Educational Programs:

  • Student must have been enrolled in a specified educational program.
  • The program must last at least 3 consecutive weeks and involve a minimum of 12 hours of instruction each month within courses in the program

Sessional Definitions

U of C Continuing Education offers three sessions:

  • Fall Session: September 1st - December 31st
  • Winter Session: January 1st - April 30th
  • Spring/Summer Session: May 1st - August 31st

Eligible Tuition Fees

The following items that relate to a particular program (whether identified separately or included as course or subject fees) are considered eligible tuition fees:

  • Charges for use of library or laboratory facilities;
  • Application fees (but only if the student subsequently enrolls in the institution);
  • Confirmation fees;
  • Charges for a certificate, diploma or degree;
  • Membership or seminar fees that are specifically related to an academic program and its administration;
  • Mandatory computer service fees; and
  • Academic 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.

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