Income Tax

Income tax information

What is a T2202?
Who is eligible to receive a Tuition and Education Amount Certificate (T2202)?
How do I qualify as a full-time student for tax purposes?
How do I qualify as a part-time student for tax purposes?
How, where and when do I receive my T2202?
I am a parent of a Mount Royal student. How do I obtain their T2202 form?
What fees are included in the T2202 Tuition amount?
Why doesn't my T2202 form match the amount I paid for my course?
Calculation of Education Amount (months)
Applied Degree/Co-op students — why didn't I receive months credit for my work term?
Part-time students — why didn't I receive credit for the month of April or December?
I have difficulty filing my income tax return and understanding what I can deduct for tax purposes. Can the Fees Office help me?


What is a T2202?

A T2202 tax form allows students registered in a qualifying educational program to claim eligible tuition fees. where applicable. The T2202 has replaced the old T2202 form. 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. Ontario, Saskatchewan, and Alberta recently eliminated the provincial equivalent of this credit.

 

Who is eligible to receive a Tuition and Education Amount Certificate (T2202)?

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

 

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).

 

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

A specified part-time educational program lasts at least three consecutive weeks and requires at least 12 hours of course instruction each month.

 

How, where and when do I receive my T2202?

Official Tuition and Education Amount Certificates (T2202) will be available online at MyMRU after Feb. 28 each year for the previous calendar year.

To generate your T2202:

  1. Log in to MyMRU
  2. Select My Program
  3. Select T2202 Form under Tax Forms - Student
  4. Select the tax year you require
  5. Select Submit

If you have questions about the information on your tax form, email studentfees@mtroyal.ca. Academic upgrading courses are not eligible.Forms will not be automatically mailed to students.

 

I am a parent of a Mount Royal student. How do I obtain their T2202 form?

You must have your student print it off of their MyMRU account.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.

Note: Students must use the Tuition & Education Credit Certificate (T2202) 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 T2202 form, as per the Income Tax Act. This requires the student's signature.

 

What fees are included in the T2202 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 T2202 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 T2202.

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.

 

Why doesn't my T2202 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 T2202 certificate.

 

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 T2202 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.

 

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.

 

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

The T2202 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.

 

I have 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 (CRA).


Social Insurance Number collection for government reporting

Due to changes in the Canadian Income Tax Act, Mount Royal University is now required to collect Social Insurance Numbers (SIN) to produce T2202 tax forms (to replace the current T2202 form). Visit the Government of Canada website to learn more.

What is a Social Insurance Number (SIN)?
How will my SIN be collected?
I don't know my SIN. What should I do?
How can I apply for a SIN?
Do I need to provide a SIN if I am a non-resident of Canada?

 

What is a Social Insurance Number (SIN)?

Your Social Insurance Number is a nine-digit number you need to work in Canada or access government programs.

 

How will my SIN be collected?

A pop-up will appear when initiating a transaction in MyMRU (like registering for classes or paying your fees). You will have the option to enter your information, decline, or provide your SIN at a later time. You will not receive a prompt if we already have your SIN on file.

 

I don't know my SIN. What should I do?

You can refer to your income tax return or you can request a confirmation of SIN.

 

How can I apply for a SIN?

Information on how to apply for a SIN can be found on the Government of Canada's website.

 

Do I need to provide a SIN if I am a non-resident of Canada?

Yes, students who are non-residents of Canada should provide a SIN if they have one. If you don't have a SIN and are a non-resident, it's not required.