Certification of post-secondary educational institution

From Employment and Social Development Canada

The Minister of Employment, Workforce Development and Labour certifies post-secondary institutions under the Income Tax Act to provide students with T2202A certificates to claim a tuition tax credit.

Who needs to be certified by ESDC

Educational institutions that are not registered under provincial or territorial legislation may be eligible to be certified by Employment and Social Development Canada (ESDC) if they offer programs, courses or specific training that allows students to gain or improve their skills in a specific occupation.

Non-designated educational institutions do not need to be certified by ESDC if they are registered by a province or territory, except those in Quebec. The programs and courses offered by these educational institutions already meet the eligibility criteria for the tuition tax credit.

All private educational institutions in Quebec must be certified, even if they are registered under provincial legislation.

If a registered educational institution no longer meets the requirements for registration under provincial or territorial legislation, it needs to be certified by ESDC in order to continue to issue T2202A certificates to its students.

To verify if a specific educational institution is already certified, consult the list of certified institutions.

To verify if a specific educational institution is registered under provincial or territorial legislation, consult the list of designated educational institutions or the appropriate provincial or territorial authorities.

Alberta

Please consult the Alberta Occupations and Educational Programs list to determine if a post-secondary institution is recognized by Alberta.

British Columbia

Please consult the Private Training Institution Directory to determine if a post-secondary institution is recognized by British Columbia.

Manitoba

Please consult the Listing of Private Vocational Institutions to determine if a post-secondary institution is recognized by Manitoba.

New Brunswick

Please consult the list of Private Career Colleges to determine if a post-secondary institution is recognized by New Brunswick.

Newfoundland and Labrador

Please consult the Private Training Institution Directory to determine if a post-secondary institution is recognized by Newfoundland and Labrador.

Northwest Territories

Please consult the Adult and Post-secondary Education Unit to determine if a post-secondary institution is recognized by the Northwest Territories.

Nova Scotia

Please consult the Registered Colleges Search Tool to determine if a post-secondary institution is recognized by Nova Scotia.

Nunavut

Please consult the Department of Education  to determine if a post-secondary institution is recognized by Nunavut.

Ontario

Please consult the Private Career College Search Service to determine if a post-secondary institution is recognized by Ontario.

Prince Edward Island

Please consult the list of Private Training Schools Registered in PEI to determine if a post-secondary institution is recognized by Prince Edward Island.

Quebec

Please consult the Quebec search tool to determine if a post-secondary institution is recognized by Quebec .

Saskatchewan

Please consult the list of Post-Secondary Institutions and Programs to determine if a post-secondary institution is recognized by Saskatchewan.

Yukon

Please consult the list of trade schools to determine if a post-secondary institution is recognized by the Yukon.

Eligibility

Educational institutions that are on the List of designated educational institutions provided by the Canada Student Loans Program are considered to be certified by ESDC.

To be certified, 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 other than courses that result in university credits
  • offer one or more programs of study that allow a person to gain or improve the skills needed to work in an occupation listed in the National Occupational Classification
  • be provincially licensed as a private vocational or trade school, or the equivalent, for courses offered in Quebec, or be able to demonstrate that a provincial license is not required; and
  • submit an application to ESDC by December 31 to obtain certification effective within the same tax year of application

Apply

All educational institutions requesting certification must submit the following documents, for each campus, based on its address:

  • a signed copy of the certification application form
  • a copy of the official registration certificate of the educational institution's business or corporate name (a numbered company is not acceptable)
  • a proof of designation under Quebec’s Revenue Act, if applicable
  • a written statement that registration is not required (an exemption letter) from the jurisdiction where the educational institution is located. Educational institutions offering online or correspondence courses only need to provide the letter or the exemption from the province or the territory where their headquarters is located; and
  • for flying schools and clubs, a copy of the operating certificate issued by Transport Canada

Please send the request for certification and all supporting documents to ESDC by mail, courier, fax or email by December 31 so that the certification can be valid for that tax year. The educational institution's certification can only begin in the year in which the request is signed and dated. Certification cannot be retroactively applied to previous years.

Certification of Educational Institutions
Learning Branch
Employment and Social Development Canada
200 Montcalm Street
P.O. Box 2090
Gatineau, Quebec K1A 0J9
Toll-free: 1-866-517-5650
Fax: 819-654-8489
Email (scanned documents): CDU-UAD@hrsdc-rhdcc.gc.ca

Duration of certification

Certification is in effect from January 1 of the year the application is submitted, and is valid for a maximum of five calendar years. After five years, a new application for certification must be submitted if the institution wishes to remain on the list of certified institutions.

An educational institution's certification may be reviewed at any time.

Update educational institution information

Once an educational institution is certified, it must inform ESDC if any of the following changes occur:

  • change of owner
  • change in the institution's name (the owner must provide the new official registration certificate)
  • change of status (loss of designation or loss of provincial registration); or
  • change of address

It is important to keep the information on the list of certified institutions up to date. Students may not be allowed to claim the tuition tax credit if the information on their T2202A certificate does not match the information on the list of certified institutions.

De-certification

An educational institution can lose its certification if:

  • the courses offered no longer meet the certification criteria; or
  • it does not provide the information and documents required to renew its certification

Educational institutions must renew their certification status every five years to remain on the list of certified institutions.

Requesting a review of the certification decision

Educational institutions that are denied certification can request a review. A request in writing should be submitted within 30 days of receiving the decision letter. Additional information may be required.

ESDC will review the documents originally provided and all other information provided with the request for review. Once the review is complete, ESDC will inform the educational institution of the outcome in writing.

Certification forms

Application for Certification of Educational Institutions Exempted Under Provincial Legislation Form

Purpose: to qualify as a certified educational institution in Canada under the Income Tax Act in order to provide students with T2202A certificates to claim education-related tax credits, such as the tuition tax credit and the education and textbook tax credits.

Download the PDF version (271 KB)

Application for Certification of Educational Institutions Designated or Exempted Under Quebec Legislation Form

Please note that this form is only for educational institutions in the province of Quebec.

Purpose: to qualify as a certified educational institution in Canada under the Income Tax Act in order to provide students with T2202A certificates to claim education-related tax credits, such as the tuition tax credit and the education and textbook tax credits.

Download the PDF version (270 KB)

Program of Study Form

The Program of Study Form links the program(s) of study offered by an educational institution to specific occupations listed under the National Occupational Classification (NOC).

Download the PDF version (267 KB)

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