Students who qualify for the Tuition and/or Education Tax Credit may obtain official income tax forms (T2202) by logging into your account, or by calling 403-220-2866. Students may be eligible for a T2202 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.
Please note that starting in the 2019 Tax Year, the CRA has released a new requirement for educational institutions to collect the Social Insurance Number (SIN) from qualifying students and file by the end of February for the preceding year. The tax form is now titled T2202, instead of T2202A. The student's SIN must appear on all 2019 T2202 forms, meaning you must enter your SIN into your Destiny One student profile.
For more 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 1, 2018 to March 31, 2019, the student would receive a 2018 T2202 for those courses which ended in 2018. They would receive a 2019 T2202 for those courses which ended in 2019.
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 level1.
- 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 for2, or improve the student's skills in3, an occupation.
- Eligible courses must have ended within that particular tax year.
1 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.
2 To obtain skills for an occupation: There must be sufficient skills to be acquired in the course to enable the student to work at an occupation.
3 To improve skills in an occupation: 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.
Education Tax Credit
Qualifying Educational Programs must meet the following requirements:
- The program must run for minimum of three consecutive weeks.
- The program must involve at least 10 hours of instruction per week throughout the minimum three week duration.
Specified Educational Programs:
You can claim a part-time education amount if you were enrolled in a specified educational program. Such a program lasts at least three consecutive weeks and requires a minimum of 12 hours of instruction each month on courses in the program.
Continuing Education offers three sessions per year:
- Fall Session: September 1 – December 31
- Winter Session: January 1 – April 30
- Spring/Summer Session: May 1 – August 31
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 enrols 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.