Registration Tax Credit Eligibility

For the past two years, the Faculty of Extension has been reviewing our tuition receipting process based on Canada Revenue Agency (CRA) directives and consequently, the tuition and education credit income tax receipts will be issued only to students registered in courses that provide credit towards a citation, certificate, diploma or degree.

Students who qualify for the Tuition and Education Tax Credit will receive official income tax receipts (Form T2202A), normally in the following February after the tax year. Eligibility will be based on the Income Tax Act and student's registration records.

Please refer to the Faculty of Extension process for:

• Tuition Tax Credit
• Education Tax Credit

For further information on the Income Tax Act and the tuition and education tax credit interpretation sections, please refer to CRA's information services

General Enquiry number 1-800-959-8281
CRA Home Page

Should you have any questions, please contact
Extension's Registration Services at (780) 492-3116.

Tuition Tax Credit

This flowchart outlines the criteria used by the Faculty of Extension to determine eligibility for income tax receipts.

Was student enrolled at an educational institution?

· University, college or other educational institution in Canada

	Did courses meet "Post Secondary School Level" criteria?			Do not qualify
	· course should provide credit towards a degree, diploma, certificate, or citation      AND · a prerequisite for course should be completion of secondary school

	Did tuition fees meet eligibility criteria?			Do not qualify
	· total annual tuition fee greater than $100

	T2202A Issued		Do not qualify
	Eligible for Education Credit

Education Tax Credit

This flowchart outlines the criteria used by the Faculty of Extension to determine eligibility for income tax receipts.

Did student meet tuition fees criteria?

T2202A issued

	Was student enrolled "Full Time"?			Do not qualify
	· enrolled in 3 or more courses in program of study during the term (concurrently)

	Was "Qualifying Educational Program" criteria met?			Was student enrolled "Part Time"?
	· at a designated educational institution AND 1. Post seconday school level 2. at least 3 consecutive weeks 3. minimum 10 hours per week of instruction or work during its duration			· enrolled in a designated educational institution AND · in Specified Education Program: 1. Post secondary school level 2. at least 3 consecutive weeks 3. minimum of 12 hours per month of instruction or work during its duration

	T2202A Full Time Status			T2202A Part Time Status