Top 15 questions about income taxes
To be eligible for a tuition tax credit:
Students who turn 16 years old or over during the taxation period may be eligible for a T2202A.
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).
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.
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
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
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|
You may find it helpful to visit the MyMRU online tutorial if:
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.
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.
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.
No. Please refer your questions to the Canada Revenue Agency.
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.
Contact the Registrar’s Office by phone. There is a $10 charge per certificate.
What fees are included in the T2202A Tuition Amount?
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
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:
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.
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.
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.