Income tax information

Top 15 questions about income taxes

  1. Who is eligible to receive a Tuition and Education Amount Certificate (T2202A)?
  2. How do I qualify as a full-time student for tax purposes?
  3. How do I qualify as a part-time student for tax purposes?
  4. How, where and when do I receive my T2202A?
  5. I’m having issues accessing MyMRU. How can I get help?
  6. I don't have access to the web. How can I get a copy of the T2202A?
  7. Why are you providing the T2202A form on the web?
  8. I am having difficulty filing my income tax return and understanding what I can deduct for tax purposes. Can the Fees Office help me?
  9. I am a parent of a Mount Royal student and I need my son / daughter's T2202A form. How can I obtain it?
  10. I need a copy of my T2202A for a year prior to 2004, how do I obtain a copy?
  11. Calculation of Tuition Amount (dollars)
  12. Why doesn't my T2202A form match the amount I paid for my course?
  13. Calculation of Education Amount (months)
  14. Applied Degree / Co-op Students – Why didn't I receive months credit for my work term?
  15. I’m a part-time student. Why didn't I receive credit for the month of April or December?

1. Who is eligible to receive a Tuition and Education Amount Certificate (T2202A)?

To be eligible for a tuition tax credit:

  • students must have total tuition fees exceeding $100 in a taxation year
  • the program of study must last at least three consecutive weeks and at least 12 hours per month

Students who turn 16 years old or over during the taxation period may be eligible for a T2202A.

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2. How do I qualify as a full-time student for tax purposes?

A qualifying full-time educational program is a program that lasts at least three consecutive weeks and requires a minimum of 10 hours of instruction or work in the program each week (not including study time).

A program is not considered a qualifying educational program if the student receives from an arm's length person an allowance, benefit, grant, or reimbursement for expenses (not including a scholarship, fellowship, bursary, or prize for achievement; or certain benefits by way of loans or financial assistance under certain government legislation).

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3. How do I qualify as a part-time student for tax purposes?

A specified part-time educational program is one that lasts at least three consecutive weeks and requires at least 12 hours of instruction each month on courses.

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4. How, where and when do I receive my T2202A?

Official Tuition and Education Amount Certificates (T2202A) will be available online at MyMRU after Feb. 28 each year for the previous calendar year.

How to generate your T2202A

  1. Log in to MyMRU
  2. Select Student Web Services (column on left hand side)
  3. Select Click here for Administrative Services
  4. Select Canadian Tax Form
  5. Select T2202A Tax Credit Form

Two options will be available:

View Data This is not an official receipt and is for information purposes only 
Printable Form Make this selection only if you are ready to print the receipt 

How to Print your T2202A

  1. Log in to MyMRU
  2. Select Printable Form then Submit
  3. Select Continue (If you select continue, this will mark your taxation record as printed. If not printed at this time, any subsequent receipts will be marked Duplicate).
  4. Select Print on browser menu

The receipt will print on two pages:

Page 1 Tuition and Education Amount Certificate 
Page 2 Designation for the transfer of an amount to spouse or common-law partner, parent or grandparent 

 

  • When transferring amounts to someone else as permitted by Canada Revenue Agency (CRA) or if you are being audited by CRA, the form printed online meets CRA requirements.
  • Your T2202A tax information will continue to be available at MyMRU for seven years.
  • Forms will not be automatically mailed to students. If you do not have access to the web, see Question 6 for more information.
  • You are not required to attach a paper copy of the T2202A form to your tax return.

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5. I’m having issues accessing MyMRU. How can I get help?

You may find it helpful to visit the MyMRU online tutorial if:

  • you have not accessed MyMRU before and would like to set up an account
  • you don't know you MyMRU user name

You may also want to visit the MyMRU Log-in Problems page if you are experiencing technical difficulties with MyMRU.

Please remember to write down your user name and password somewhere safe as you will need it to log into MyMRU to print your tax form.

If you are still experiencing technical difficulties, contact the ITS Help Desk for more information.

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6. I don't have access to the web. How can I get a copy of the T2202A?

Upon request, we will mail out your T2202A form. The Registrar’s Office will accept requests for a printed copy by telephone or in person during regular office hours.

  • The first copy will be provided free of charge. Duplicate copies are $10 per certificate.
  • Callers will be asked random questions to verify their identity.
  • Please allow three business days to process the request.

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7. Why are you providing the T2202A form on the web?

Each year Mount Royal receives hundreds of return mailings because many students did not update their addresses. The majority of returned mailings are never claimed. In an effort to cut back on the waste, the web is a perfect solution.

Mount Royal also aims to provide students with more self-service options via the web.

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8. I am having difficulty filing my income tax return and understanding what I can deduct for tax purposes. Can the Fees Office help me?

No. Please refer your questions to the Canada Revenue Agency.

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9. I am a parent of a Mount Royal student and I need my son/daughter's T2202A form. How can I obtain it?

You must have your son or daughter print it off of their MyMRU account.

Note: Students must use the Tuition & Education Credit Certificate (T2202A) on their own tax return until the Federal Tax payable is reduced to zero, after which the student may then transfer the balance of the credit to another eligible party using the reverse side of the T2202A form, as per the Income Tax Act. This requires the student's signature.

Please note that there is an official policy and legislation regarding the release of student information which is intended to protect an individual student's right to privacy and the confidentiality of his/her record.

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10. I need a copy of my T2202A for a year prior to 2004, how do I obtain a copy?

Contact the Registrar’s Office by phone. There is a $10 charge per certificate.

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11. Calculation of Tuition Amount (dollars)

What fees are included in the T2202A Tuition Amount?

  • To be eligible for the tuition tax credit, the total of such eligible fees paid to an educational institution in Canada for the year must exceed $100.
  • The calendar year for which the fees are paid, not the date on which the fees are paid, is used to calculate eligible tuition fees.
  • Tuition fees paid for courses that extend beyond the calendar year-end will be pro-rated on the T2202A according to the period of course delivery pertaining to each calendar year.

EXAMPLE - if a course has an Oct. 1 start date and a March 31 end date, only 50% of the tuition fee representing the October through December period will be reflected in the current year tax credit certificate.

The remaining 50%, representing January through March, will be reflected on the following year's T2202A.

Eligible fees: tuition (including initial credit fee), international tuition differential, lab fees, athletic fees, PLAR fees, application fees, spring surcharge, co-op/work term fees, continuing education tuition, conservatory tuition, aviation flying fees

Ineligible fees: academic upgrading (as these are not post-secondary level), student association fees including health and dental insurance fees and student insurance fees

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12. Why doesn't my T2202A form match the amount I paid for my course?

The student’s tax receipts will reflect only the eligible fees, not all the fees that may have been paid.

EXAMPLE - for credit students, the tax receipt will be at least $190.35 less per semester than the actual amount paid for a full-time program and at least $48.70 less than the actual amount paid per part-time course.  

Receipts issued will cover only terms or sessions attended during each particular taxation (calendar) year. As a consequence:

  • Amounts paid for Winter semester will not be included, even if the fees were paid in December (prior to the start of the Winter semester).
  • Only amounts for studies taken from January to December will be covered by the T2202A certificate.

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13. Calculation of Education Amount (months)

Students may be eligible for the education tax credit for each month of part-time or full-time registration.

The T2202A Tuition and Education Credit Certificate will reflect the number of months of enrolment that are eligible to be considered as part-time or full-time study.

Further details concerning the Tuition and Education Tax Credit may be found on the Canada Revenue Agency (CRA) website or by contacting a CRA district taxation office.

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14. Applied Degree / Co-op Students - Why didn't I receive months credit for my work term?

According to Canada Revenue Agency, a student in an applied degree or work term is considered eligible for the education amount only during the months attending the educational institution.

Thus, students who are on their work terms would not be eligible for the education amount during those months.

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15. Part-time students - why didn't I receive credit for the month of April or December?

The T2202A process used to determine the number of eligible months has been changed to reflect CRA regulations. Part-time students only receive a month if the program involves a minimum of 12 hours on courses per calendar month.

When terms end part way through a month, part-time students cannot achieve the required 12 hours in that particular month. Since the minimum of 12 hours per month is not obtained, the month cannot be awarded.

Note: The above is for informational purposes only. The information is not intended as taxation advice and should not be relied upon in the preparation of a taxation return. Taxpayers should consult with a qualified taxation consultant or Canada Revenue Agency (CRA) to determine how their own circumstances are affected.

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