Certification of educational institutions under the Income Tax Act – Apply for certification

Apply for certification

See if your institution is eligible to be certified

To be certified under the Income Tax Act, all other educational institutions must:

  • have a legally registered business name and offer courses or training in Canada
  • be a college, school, professional organization or business that gives courses that do not result in university credits
  • offer one or more programs of study that allow students to gain or improve the skills needed to work in an occupation listed in the National Occupational Classification
  • be registered with the appropriate provincial or territorial authority as a private vocational or trade school, or provide proof of exemption from registration.

Certification is in effect from January 1 of the year the application is submitted.

To apply for certification, educational institutions must submit the following documents for each location:

  • a signed copy of the certification application form (PDF, 1,064 KB)
  • a copy of the official registration certificate of the educational institution's business or corporate name
  • documented proof of registration as a private vocational or trade school, or written statement that registration is not required (an exemption letter) from the jurisdiction where the educational institution is located

Flight schools must also provide a copy of the operating certificate issued by Transport Canada.

Sending in the documents:

  • by email: send the scanned certification request and scanned supporting documents to CDU-UAD@hrsdc-rhdcc.gc.ca
  • by fax: 819-654-8489
  • by mail or courier to:
    • Certification of Educational Institutions
      Learning Branch
      Employment and Social Development Canada
      200 Montcalm Street
      P.O. Box 2090, Gatineau, Quebec K1A 0J9

Certification is in effect from January 1 of the year the application is submitted. It cannot be applied to previous years.

If you have questions about completing the application form, please contact us toll-free at 1-866-517-5650.

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