How to Fill Out the T2202 Tuition and Enrolment

What Is the T2202 Form?

Quick tip: download the official T2202 first, then fill it while following this guide: Download T2202 form (official CRA).

The T2202, officially called the Tuition and Enrolment Certificate, is a tax form issued by Canadian post-secondary educational institutions (universities, colleges, and other qualifying schools). It certifies the amount of eligible tuition fees you paid during the tax year. You use this form to claim the tuition tax credit on your T1 General tax return.

The T2202 is not a form you fill out yourself — your school fills it out and provides it to you. However, you need to understand what's on it so you can correctly claim your tuition credits.

Who Receives a T2202?

You'll receive a T2202 if you paid more than $100 in eligible tuition fees to a qualifying Canadian educational institution. This includes:

• Universities and colleges
• Trade schools and vocational institutions certified by Employment and Social Development Canada (ESDC)
• Institutions certified by the provincial or territorial minister of education

Newcomer tip: If you're an international student studying at a Canadian university or college, you are eligible for the tuition tax credit. This can save you thousands of dollars in taxes over time. Even if you don't owe tax now, you can carry the credits forward to future years when you do have taxable income.

When Will You Receive Your T2202?

Institutions typically make T2202 forms available by the end of February. Most schools now provide them electronically through their student portals. Check your school's student services or registrar's website for instructions.

Understanding the T2202 Form

The T2202 contains the following key information:

Part A: Student Information

• Your name and address
• Your Social Insurance Number (SIN)
• The name of the educational institution

Part B: Enrolment and Fees

• Column B: Number of months enrolled part-time
• Column C: Number of months enrolled full-time
• Column A: Eligible tuition fees — This is the most important number. It's the total amount of tuition and mandatory fees that qualify for the tax credit.

What Qualifies as Eligible Tuition?

Eligible tuition fees include:

• Tuition fees paid to the institution
• Mandatory ancillary fees (student services fees, technology fees)
• Examination fees
• Fees for a university certificate or diploma program

Fees that do not qualify include:

• Student association fees
• Health and dental plan premiums
• Parking fees
• Textbooks and supplies
• Fees paid by a scholarship or bursary (you cannot claim fees that were reimbursed)

How to Claim the Tuition Tax Credit

Step 1: Determine Your Eligible Tuition Amount

Look at Column A on your T2202. This is your total eligible tuition for the year. If you attended more than one institution, add up Column A from all T2202 forms.

Step 2: Complete Schedule 11

On your T1 tax return, you'll complete Schedule 11 — Federal Tuition, Education, and Textbook Amounts. This schedule calculates how much of your tuition credit you can use this year and how much carries forward.

• Line 1: Enter your eligible tuition fees from your T2202(s)
• Line 2: Enter any unused tuition amounts carried forward from the previous year (from your previous year's Notice of Assessment)
• Line 3: Total available tuition amount
• Line 5: The amount you can use this year (limited to the amount of tax you owe)
• Line 9: The amount you want to transfer to a parent, grandparent, spouse, or common-law partner (up to $5,000 of the current year's amount)
• Line 13: The amount to carry forward to next year

Step 3: Enter on Schedule 1

The tuition amount you're claiming goes on Line 32300 of Schedule 1 (Federal Tax). The credit is calculated at the lowest personal tax rate (15%), meaning $10,000 in tuition reduces your federal tax by $1,500.

Step 4: Claim the Provincial Tuition Credit

Most provinces and territories also offer a tuition tax credit. Complete the provincial Schedule 11 (e.g., Schedule BC(S11) for British Columbia). The provincial credit rate varies by province.

Transferring Tuition Credits

If you don't have enough taxable income to use all your tuition credits, you can:

1. Transfer up to $5,000 of the current year's amount to your spouse, common-law partner, parent, or grandparent
2. Carry forward the remaining unused amount to future years (there is no time limit on carry-forwards)

Important: You must use as much of the credit as you can in the current year before transferring or carrying forward. You cannot choose to save it all — you must apply it against your tax first.

How to Transfer Credits

To transfer tuition credits to a family member:

1. Complete Schedule 11 on your own return first
2. Determine the transferable amount (maximum $5,000 of current year's fees, minus any amount you used yourself)
3. The person receiving the transfer claims it on Line 32400 of their Schedule 1
4. You do not need to sign a form for the federal transfer, but some provinces require a signed designation

Carry-Forward Strategy for Newcomers

As a newcomer student, you may have little or no taxable income during your studies. Here's a smart strategy:

• File your tax return every year, even with zero income
• Claim your tuition on Schedule 11 each year — the unused portion carries forward automatically
• When you graduate and start working with higher income, your accumulated tuition credits will significantly reduce your taxes for several years

Example: If you paid $30,000 in tuition over 3 years and couldn't use the credits during school, you'd have $30,000 in carry-forward tuition amounts. At the 15% federal rate, that's a $4,500 federal tax reduction (plus provincial credits) that you can apply once you're working.

T2202 vs. TL11A and TL11C

If you attended a university outside Canada, you may receive a different form:

• TL11A: Tuition and Enrolment Certificate — University Outside Canada. This applies if you commuted to a university in the United States, for example.
• TL11C: Tuition and Enrolment Certificate — Commuter to the United States.

These are only relevant if you were a Canadian resident attending a foreign institution. The forms work similarly to the T2202.

Common Mistakes Students Make

1. Not filing a tax return during school years: Even with no income, you need to file to record your tuition credits and become eligible for the GST/HST credit.
2. Claiming non-eligible fees: Don't include fees that aren't on your T2202 (textbooks, parking, etc.).
3. Transferring before using your own credits: You must use what you can before transferring. If your income is high enough to use some credits, you must claim them first.
4. Forgetting about carry-forwards: Check your Notice of Assessment for any accumulated tuition amounts from previous years.
5. Not claiming the provincial credit: The tuition credit exists at both federal and provincial levels. Make sure you claim both.

Frequently Asked Questions

I'm an international student on a study permit. Can I claim tuition credits?

Yes! If you file a Canadian tax return (which you should), you can claim tuition credits. These carry forward and can be used when you start working in Canada.

My tuition was paid by a scholarship. Can I still claim it?

You can only claim the portion of tuition you actually paid out of pocket. If your scholarship covered all your tuition, the T2202 should reflect only fees not covered. However, if the scholarship is included in your income, you may still be able to claim the tuition credit — check with a tax professional.

I can't find my T2202. Where do I get it?

Check your school's student portal (most schools post them online). You can also check CRA My Account after mid-March. If neither works, contact your school's registrar's office.

Can I claim tuition for professional development or language courses?

Generally, only courses at qualifying post-secondary institutions count. Language courses (like ESL/FSL) at a college or university may qualify, but private language schools usually do not. The institution must issue a T2202 for the fees to be eligible.

The tuition tax credit is one of the most valuable tax benefits for students in Canada. As a newcomer, make sure you file your tax return every year during your studies, keep all your T2202 forms, and build up your carry-forward credits. They'll pay off when you enter the workforce.

Download This Form

Before you submit anything, download the latest official file here: Download T2202 form (official CRA). Always use the latest version.

Related internal guides

• IMM 5257 guide
• IMM 1294 guide
• IMM 1295 guide
• IMM 5409 guide
• IMM 5532 guide

Official external resources

• Download T2202 form (official CRA)
• IRCC forms and guides library
• IRCC document checklists
• CRA forms and publications
• IRCC processing times

Related Resources

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• Tax Guide — understand taxes, filing deadlines, and common credits
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Official Government Sources

• Canada Revenue Agency (CRA)
• Government of Canada Taxes
• File an Income Tax Return
• Financial Consumer Agency of Canada
• Government of Canada Finance Services
• GST/HST for Businesses