If you're a post-secondary student in Canada, you've likely heard of the T2202 — but you might not know exactly what it is, why it matters, or how to use it. This form is your key to claiming the tuition tax credit, which can reduce the amount of tax you owe or build up credits for future years. Whether you're filing your first tax return or looking for a refresher, here's what you need to know about the Tuition and Enrolment Certificate (T2202).
What is a T2202?
A T2202, formally called the Tuition and Enrolment Certificate, is an official tax form issued by Canadian post-secondary institutions. It reports the eligible tuition fees you paid during a calendar year, which you use to claim the tuition tax credit on your income tax return.
The Canada Revenue Agency (CRA) uses the information on your T2202 to determine how much of a tax credit you're entitled to. Think of it as a receipt from your school — but instead of covering a single purchase, it covers all the qualifying tuition you paid over the year.
Your T2202 will include details such as:
Your name and social insurance number: so the CRA can match the form to your tax return
The name of your educational institution: the school that issued the form
Eligible tuition fees paid: the total amount of qualifying fees for the year
Number of months enrolled: how many months you were a full-time or part-time student
Who will receive the T2202 form?
T2202 forms are for students who have paid more than $100 in eligible fees for courses beginning and ending in a particular calendar year. Some students might receive a T4A form rather than, or in addition, to a T2202. T4As are provided to students in order to report scholarships, awards, or other income that was provided to the student. T4As are reported on the T1 General as income (excluding scholarships for full-time students). According to the CRA, students may not combine receipts from multiple institutions in order to meet or exceed the $100 minimum eligible amount.
What are eligible and ineligible tuition fees?
Not everything you pay to your school qualifies for the tuition tax credit. The CRA draws a clear line between fees that are eligible and those that are not.
Eligible tuition fees
Generally, eligible tuition fees include amounts paid to a qualifying Canadian educational institution for courses at the post-secondary level. These typically include:
Tuition fees: the core cost of your courses or program
Admission fees: fees charged to process your application or enrolment
Mandatory ancillary fees: fees required by your institution for things like library access, laboratory use, or examinations
Fees for a certificate or diploma: charges for the issuance of a certificate, diploma, or degree
Mandatory computer service fees: if your institution requires you to pay for access to its computer systems
Ineligible tuition fees
The following are generally not eligible for the tuition tax credit:
Student association fees: fees paid to student unions or associations
Medical or dental care fees: health and dental plan premiums charged by your school
Board and lodging: room, meal plans, or residence fees
Transportation or parking: bus passes, parking permits, or commuting costs
Textbooks and supplies: the cost of books, course materials, or equipment
Fees for non-credit courses: recreational or personal interest courses that don't count toward a degree or diploma
If you're unsure whether a particular fee qualifies, check the breakdown on your T2202 or contact your school's financial services office.
How the tuition tax credit is calculated
The tuition tax credit is a non-refundable tax credit. It can reduce the amount of federal tax you owe, but it won't generate a refund on its own.
To calculate your credit, multiply the total eligible tuition fees on your T2202 by the lowest federal tax rate (currently 14%).
For example, if you paid $8,000 in eligible tuition fees during the year:
$8,000 × 14% = $1,120
That $1,120 is applied directly against your federal tax owing.
Most provinces and territories also offer a provincial tuition tax credit, calculated at the province's lowest tax rate. Some provinces have eliminated their tuition tax credit, so the provincial benefit varies depending on where you live.
Because the credit is non-refundable, it can only bring your tax owing down to zero. Any unused portion can be transferred or carried forward, which is covered in later sections.
How to claim tuition on your tax return
Claiming the tuition tax credit is straightforward once you have your T2202 in hand. Here's how the process typically works:
Gather your T2202: make sure you have the form from each educational institution you attended during the tax year.
Complete Schedule 11: this is the CRA form where you calculate your tuition, education, and textbook amounts. Your T2202 provides the numbers you'll need to fill it in.
Enter the result on your tax return: transfer the calculated credit from Schedule 11 to line 32300 of your T1 personal income tax return.
Decide what to do with unused credits: if your credit exceeds your tax owing, you can transfer up to $5,000 of the current year's amount to an eligible family member, or carry the remainder forward to a future year.
You don't need to submit your T2202 with your tax return, but you should keep it on file for at least 6 years in case the CRA asks to see it.
Where to find your T2202
Most Canadian educational institutions make T2202 forms available online through their student portal by the end of February each year. This covers tuition fees paid for the previous calendar year.
Here's where to look:
Your school's student portal: log in to the same system you use for course registration or grades. There's usually a section for tax forms or financial documents.
CRA My Account: once your institution has filed the T2202 with the CRA, you can view and download it through your CRA My Account online. This can sometimes take a few extra weeks after the form is available from your school.
Your school's registrar or financial office: if you can't find it online, contact your school directly. They can re-issue the form or help you access it.
If you were enrolled at more than one institution during the year, you'll receive a separate T2202 from each. Make sure you claim the amounts from all of them when filing your return.
What if you're an international student?
Residency class determines your tax-filing status, and there are multiple residency classes international students fall under:
Residents
International students studying in Canada who have to file an income tax return due to residency, or due to earning income in Canada, are able to use form T2202 to reduce any taxes they owe.
Residency determines whether or not you're required to file a Canadian tax return, so it's important to know the requirements associated with it:
Residency is based on possessing certain ties with Canada, which include:
Having a home in Canada (owned or rented)
Having a spouse or common-law partner, or dependents who move to Canada to live with you
Having social ties in Canada, such as memberships in Canadian recreational or religious organisations
Other ties that may be considered by the CRA include:
Possessing a Canadian driver's licence
Owning a car, or having purchased furniture for your home
Having a Canadian bank account(s)
Having a Canadian credit card(s)
Carrying health insurance with a Canadian province or territory
Deemed residents of Canada
International students who have not established significant residential ties with Canada may still be considered deemed residents if the following conditions have been met:
They lived in Canada for 183 days or more in a calendar year
Canada has a tax treaty with their home country and under that treaty the student is not considered to be a resident of their home country
Residents and deemed residents of Canada should follow the filing requirements for residents, including filing a T1 personal income tax return, meaning they would be eligible for other government benefits such as the GST/HST credit, tuition carry-forward credits, and other provincial credits or tuition rebates.
Non-residents of Canada
Non-residents of Canada have not established significant residential ties with Canada, and should follow the tax filing rules for non-residents of Canada.
Wasn't the tuition tax credit eliminated?
Not federally. The "education and textbook amount" (which was a credit based on the number of months you were in school) was eliminated by the federal government, but the tuition amount (which is based on how much tuition you actually paid) has not been eliminated. However, some provinces, including Ontario, Saskatchewan, and Alberta recently eliminated the provincial equivalent of this credit.
How to transfer tuition tax credits
Educational institutions prepare T2202s in the name of the student enrolled in eligible programs at their institution. Students must claim the amounts paid on their own personal tax returns until the federal tax payable has been reduced to zero.
At that point the student is then able to transfer the remaining amount to a spouse, common-law partner, parent, or grandparent, or carry forward the remaining amount to a future tax year. Note: Only the current year tuition amount — up to $5,000 — is eligible to be transferred.
If you receive a T2202, make sure to keep a copy of it for at least 6 years, as the CRA may request documentation.
How to carry forward unused tuition credits
If you don't owe enough tax in a given year to use your full tuition tax credit, you don't lose it. Any unused portion that you haven't transferred to a family member can be carried forward to future tax years — and there's no time limit on how long you can carry credits forward.
Here's how it works:
File your return each year: even if you have no income or tax to pay, filing ensures the CRA tracks your unused tuition credits on your account.
Use credits in the right order: the CRA requires you to claim any carried-forward tuition amounts before using the current year's credits. You can't skip over old credits to save them for later.
Check your balance: you can see your available carry-forward amount on your Notice of Assessment (NOA) or through CRA My Account online.
One thing to keep in mind — carried-forward credits can only be used by you. Unlike current-year credits, they can't be transferred to a spouse, parent, or grandparent. So if you think you might want to transfer a portion of your credits, do so in the year the tuition was paid.
What is a Schedule 11?
The CRA form Schedule 11 contains the calculation used by students to determine the amount of credit they're eligible to use to reduce any taxes they may owe. The form takes into account the current year's federal tuition fees, applicable provincial and territorial tuition, and education and textbook amounts. Information from your T2202 form will help you complete your Schedule 11.
The CRA recommends that you file your personal tax return (T1) and Schedule 11, even if you have no tax to pay or if you are transferring part of your current year's federal tuition fees, applicable provincial and territorial tuition, or education and textbook amounts, so that they can update your tax account with the amount of unused credits available to be carried forward to future years.
Why you shouldn't skip filing your return
Even if you earned little or no income as a student, filing your tax return is worth it. The CRA uses your return to determine eligibility for benefits like the GST/HST credit and the Canada Workers Benefit.
Filing also ensures the CRA tracks your unused tuition credits so you can use them in future years. If you skip filing, those credits won't be recorded on your account.
On the other hand, failing to disclose your income to the CRA can lead to penalties or fines. Filing each year protects you and sets you up for the benefits you're entitled to.
