Designated Educational Institutions – Filing the T2202, Tuition and Enrolment Certificate and Summary
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Who has to file the T2202, Tuition and Enrolment Certificate
Every designated educational institution (DEI) in Canada has to file the T2202, Tuition and Enrolment Certificate, for each qualifying student.
Due dates
As a DEI, you have to file your T2202 information return electronically with the Canada Revenue Agency (CRA) on or before the last day of February following the calendar year that the information return applies to.
If the due date falls on a Saturday, a Sunday or a holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. If you fail to file it on time, we may assess a penalty. See Penalties, interest, and other consequences.
You must give students their T2202 certificates on or before the last day of February following the calendar year to which the certificates apply. If you do not give each student their T2202 certificates on time, you may be assessed a penalty. The penalty for failing to distribute T2202 certificates to students by the due date is $25 per day, for each day the certificate is late, with a minimum penalty of $100 and a maximum of $2,500.
Distributing the T2202
DEIs may distribute T2202 certificates electronically by making them accessible to their students on a secure portal from which the student can print the certificate in a secure manner. With written consent from the student, the DEI can distribute T2202 certificates using email.
In all other cases, where the student does not have access to a secure portal from which the student can print the certificate in a secure manner or when the student requests it, the DEI will provide two copies of the T2202 certificate, in paper format, to the student in person or by mail.
If T2202 certificates are returned as not deliverable, you may want to keep the copies with the student's file.
If you know that the address you have on file for a student is not correct, do not send the student's T2202 certificate copies to that address. Document why the copies were not sent and your efforts to get the correct address. Keep this information with the T2202 certificate copies in the student's file. You still have to include that T2202 certificate information in your T2202 information return when you file it.
If you are printing the T2202 certificate, we suggest that you print the two T2202 certificates that you have to give to each student on one sheet. For security purposes, do not print your 15-character RZ program account number on these copies.
Completing the T2202, Tuition and Enrolment Certificate
You have to fill out the T2202 certificate for each student if all the following conditions apply:
- the student is a qualifying student
- the student is enrolled in a qualifying educational program as a full-time student or enrolled in a specified educational program that provides each student in the program not less than 12 hours of instruction for each month for courses of the program
- the program was at a DEI in Canada
Fees paid to an institution certified by ESDC or to a post-secondary educational institution in Canada for courses that are not at a post-secondary school level, have to be for courses taken to get or improve skills in an occupation, and the student has to be 16 years of age or older before the end of the year.
Students calculate their provincial or territorial education amounts (if applicable) based on the number of months they attend part-time or full-time.
Enter the information on the certificate as follows:
Year
Enter the four digits of the calendar year for which you are filing the return.
Name and address of designated educational institution
Fill out this area for each T2202 certificate. Enter the designated educational institution's full name and address.
Box 11 – School type
Enter the one-digit indicator associated to one of the following school types:
| Indicator | School type |
|---|---|
| 1 | University |
| 2 | College |
| 3 | Other education institution providing courses at a post-secondary school level |
| 4 | Institution certified by the Minister of Employment and Social Development Canada |
| 5 | Flying school or club |
Box 12 – Flying school or club
If you have entered 5 as the school type in box 11, enter the one-digit indicator associated to the type of flying school or club:
| Indicator | Flying school or club |
|---|---|
| 1 | Private pilot's licence |
| 2 | Commercial pilot's licence |
| 3 | Civil flying instructor rating |
| 4 | Helicopter category rating |
| 5 | Instrument rating |
| 6 | Other |
Box 13 – Name of program or course
Enter the name of the program or course that the student was enrolled in.
Box 14 – Student number
Enter the student's number associated to the DEI.
Box 15 – Filer account number
Enter the BN RZ 15-character program account number used to file the T2202 information return. Your account number should not appear on the copies of the T2202 certificates that you give to the student.
Student name
Enter the student's surname, first name, and initial.
Student address
Enter the student's full mailing address, including the province, territory, or U.S. state, Canadian postal code or U.S. zip code, and country.
Box 17 – Social insurance number (SIN)
Enter the student's SIN.
Box 19 – Start-date of the session (yy/mm)
Enter the start date of the session, two-digit year and month that the student was enrolled in a qualifying educational program or specified educational program. The two-digit year must be the same as the tax year of the T2202 information return. Each part-time and full-time session must be reported separately. A maximum of 4 session periods can be reported on a single T2202 certificate.
Box 20 – End-date of the session (yy/mm)
Enter the end date of the session, two-digit year and month that the student was enrolled in a qualifying educational program or specified educational program. The two-digit year must be the same as the tax year of the T2202 information return. Each part-time and full-time session must be reported separately. A maximum of 4 session periods can be reported on a single T2202 certificate.
Box 21 – Number of months part-time
Enter the number of part-time months that the student was enrolled in a qualifying educational program or specified educational program. Each part-time and full-time session must be reported separately. A maximum of 4 session periods can be reported on a single T2202 certificate.
Box 22 – Number of months full-time
Enter the number of full-time months that the student was enrolled in a qualifying educational program or specified educational program. Each part-time and full-time session must be reported separately. A maximum of 4 session periods can be reported on a single T2202 certificate.
Box 23 – Eligible tuition fees, part-time or full-time
Enter the amount of eligible tuition fees.
Box 24 – Total number of months part-time
Enter the total number of part-time months that the student was enrolled in a qualifying educational program or specified educational program.
Box 25 – Total number of months full-time
Enter the total number of full-time months that the student was enrolled in a qualifying educational program or specified educational program.
Box 26 – Total eligible tuition fees, part-time and full-time
Enter the total amount of eligible tuition fees for part-time and full-time sessions that the student was enrolled in a qualifying educational program or specified educational program.
Do not send the CRA a paper copy of the T2202 certificate. Keep it for your records.
Completing the electronic T2202 Summary
You have to fill out an electronic T2202 summary if you prepare one or more T2202 certificates. Do not send the CRA a summary without T2202 certificates or a summary without amounts to report.
Enter the information on the electronic T2202 summary as follows:
Filer account number
Enter the BN RZ 15-character program account number used to file the T2202 information return.
Name of designated educational institution
Enter the name of the designated educational institution.
Address of designated educational institution
Enter the full mailing address of the designated educational institution.
Contact name
Enter the name of the person who can answer any questions we may have about this T2202 information return.
Telephone number
Enter the telephone number of the contact person.
Extension
Enter the extension for the telephone number of the contact person.
Year
Enter the four digits of the calendar year to which the information return relates.
Total number of information return certificate records
Enter the total number of information return certificates filed with this information return summary.
Report Type Code
Original = O
Amendment = A
An amended return cannot contain original slips.
Filer amendment note
For amended returns only. Enter a description of the changes that have been made to the certificate(s).
Total eligible tuition fees, part-time and full-time
Enter the accumulated total of eligible tuition fees, part-time and full-time, as reported on the T2202 certificates filed with this T2202 summary.
Filing methods
What you need to file
You need a valid business number (BN) RZ 15-character program account number to file the T2202 certificate and summary. If you do not have a BN or BN RZ program account number, go to Business number to register for a BN online.
If a T2202 annual information return is filed with an RZ program account number that does not match the information in the CRA database, the return will be rejected.
Electronic filing methods
You can file the returns by Internet starting on January 13, 2025.
You will only be able to file the T2202 certificate and summary by Internet using one of the electronic filing methods below. The CRA does not accept returns filed on CDs, DVDs, USB keys, diskettes or paper.
For more information, go to File information returns electronically (tax slips and summaries).
Web Forms
The CRA Web Forms application is free and secure. To use it, all you need is access to the Internet. With Web Forms you can easily file an information return, following the step-by-step instructions.
To start using Web Forms or to get more information, go to File information returns electronically (tax slips and summaries).
Internet file transfer (XML)
Internet file transfer lets you send an original or amended T2202 information return with a maximum file size of 150 MB. All you need is a Web browser to connect to the Internet, and your software will create, print, and save your electronic information return in XML format.
For more information about this filing method, contact your software publisher or go to File information returns electronically (tax slips and summaries).
After you file
When we receive your completed information return, we check to see if you have prepared it correctly. After a first review, we enter your return into our processing system, which captures the information and performs various validity and balancing checks. If there are any problems, we may contact you.
To correct an error on a certificate you have filed, you have to file an amended certificate.
To change a student's address, you do not have to file an amended T2202 certificate.
Amending or cancelling certificates over the Internet
To amend a certificate over the Internet, change only the wrong information and retain all of the remaining information that was originally submitted. Use summary report type code "A" and slip report type code "A."
To cancel a certificate, do not change any information that was entered on the original certificate. Use summary report type code "A" and slip report type code "C."
For more information about amending or cancelling information returns using the Internet, go to File information returns electronically (tax slips and summaries).
Adding certificates
After you file your information return, you may discover that you need to send us additional certificates. If you have original certificates that were not electronically filed with your information return, file them separately.
To file additional certificates electronically, see Electronic filing methods.
If you file additional T2202 certificates after the due date, you may be charged a late-filing penalty. For more information, see Late filing and failure to file the T2202 information return.
Do not file an amended T2202 Summary.
Replacing certificates
If you issue paper T2202 certificates to replace copies that are lost or destroyed, do not send us a copy. Clearly identify them as “DUPLICATE” copies, and keep them with your records.
Penalties, interest, and other consequences
Mandatory electronic filing
Failure to file information returns over the Internet
If you do not file information returns (certificates) by Internet file transfer or Web Forms, you are liable to a penalty determined as follows:
| Number of information returns (certificates) by type | Penalty |
|---|---|
| 6 to 50 | $125 |
| 51 to 250 | $250 |
| 251 to 500 | $500 |
| 501 to 2,500 | $1,500 |
| 2,501 or more | $2,500 |
Late filing and failure to file the T2202 information return
You have to give a qualifying student their T2202, Tuition and Enrolment Certificate, and file your information return with the CRA on or before the last day of February following the calendar year to which the information applies. If the last day of February falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your information return is due the next business day.
Several provinces and territories have their own unique holidays. Therefore, due dates may be affected by where you reside. For a list of public holidays, go to Public holidays.
We may assess a late-filing penalty if you file any information return late. Each certificate is an information return. The penalty we assess is based on the number of information returns you filed late.
The penalty is $100 or the amount calculated according to the chart below, whichever is more:
| Number of information returns (certificates) filed late | Penalty per day (up to 100 days) | Maximum Penalty |
|---|---|---|
| 1 to 50 | $10 | $1,000 |
| 51 to 500 | $15 | $1,500 |
| 501 to 2,500 | $25 | $2,500 |
| 2,501 to 10,000 | $50 | $5,000 |
| 10,001 or more | $75 | $7,500 |
Failure to provide information on a return
Anyone who prepares an information return has to make a reasonable effort to get the necessary information, including the social insurance number (SIN), from each individual who will receive a certificate. If you do not do this, you may be liable to a $100 penalty for each failure to comply with this requirement.
Failure to provide a social insurance number (SIN) on a return
Make sure the SIN and name you enter on each T2202 certificate are correct.
If the student does not give you their SIN, you should be able to show that you made a reasonable effort to get it. For example, if you contact a student by mail to ask for their SIN, record the date of your request and keep a copy of any correspondence that relates to it. If you do not make a reasonable effort to get a SIN, you may be subject to a penalty of $100 for each failure. If you cannot get a SIN from the student, file your information return, without the SIN, no later than the last day of February. If you do not, you may be subject to a penalty.
Failure to provide a social insurance number
An individual who does not have a SIN has 15 days from the date of an information request to apply for a SIN at any Service Canada centre. Application forms and instructions are available at Employment and Social Development Canada. After receiving a SIN, an individual has 15 days to provide it to the person who is preparing an information return.
However, students who are temporary residents of Canada and not permitted to work in Canada may not be eligible to receive a SIN.
For more information, see Information Circular IC82-2R2, Social Insurance Number Legislation that Relates to the Preparation of Information Slips, or visit Service Canada.
Using the SIN
If you have been provided with a student's SIN, you cannot knowingly use or communicate it, or allow it to be communicated, other than as required or authorized by law or for the purpose for which it was provided.
If you use a student's SIN for unauthorized purposes, you may be guilty of an offence and liable, if convicted, to a maximum fine of $5,000 or imprisonment of up to 12 months, or both.
Interest on penalties
If you fail to pay an amount, we may apply interest from the day your payment was due. The interest rate we use is determined every three months, based on prescribed interest rates. Interest is compounded daily. We also apply interest to unpaid penalties. To get the prescribed interest rates, go to Prescribed interest rates.
Cancel or waive penalties and interest
The CRA administers legislation, commonly called the taxpayer relief provisions, that allows the CRA the discretion to cancel or waive penalties and interest when taxpayers cannot meet their tax obligations due to circumstances beyond their control.
The CRA's discretion to grant relief is limited to any period that ended within 10 calendar years before the year in which a relief request is made.
For penalties, the CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year in which you make your request. For example, your request made in 2024 must relate to a penalty for a tax year or fiscal period ending in 2014 or later.
For interest on a balance owing for any tax year or fiscal period, the CRA will consider only the amounts that accrued during the 10 calendar years before the year in which you make your request. For example, your request made in 2024 must relate to interest that accrued in 2014 or later.
Taxpayer relief requests can be made online using the CRA’s My Account, My Business Account (MyBA), or Represent a Client digital services:
- My Account: After signing in, select “Accounts and payments,” then “Request relief of penalties and interest.”
- MyBA or Represent a Client: After signing in, on the MyBA overview page, select the appropriate program from the navigation menu, then select the correct account. Finally, select “Request relief of penalties and interest” under the “Request” heading.
To make a request, fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest and send it with one of the following ways:
- online with My Account: select “Submit documents” under the “Correspondence” section
- online with MyBA or Represent a Client: select “Submit documents” from the banner at the top of the page
- by mail to the designated office, as shown on the last page of the form, based on your place of residence
For information on the "Submit Documents online" service, go to Submit documet online.
For more details on the required supporting documents, relief from penalties and interest, and other related forms and publications, go to Cancel or waive penalties and interest at the CRA.
Notice of assessment
We will issue a notice of assessment for the T2202 information return only if we apply a penalty.
Designated educational institution
Designated educational institutions (DEIs) include:
- Canadian universities, colleges, and certain other educational institutions
- Canadian educational institutions certified by Employment and Social Development Canada (ESDC) providing courses that develop or improve skills in an occupation, other than courses designed for university credit
- universities outside Canada where the qualifying student is enrolled in a course that lasts at least three consecutive weeks and leads to a degree at the bachelor level or higher
- universities, colleges, or other educational institutions in the United States that give courses at the post-secondary school level, if the qualifying student is living in Canada (near the border) throughout the year and commutes to that institution
Qualifying student
A qualifying student is an individual who meets all of the following requirements:
- In the month, is enrolled in either:
- a qualifying educational program as a full-time student at a DEI
- a specified educational program at a DEI that requires the student to spend 12 hours or more in the month on program courses
- If requested by the Minister, provides a certificate containing prescribed information from their educational institution as proof of enrolment. For the list of authorized certificates, see section Forms
- Is at least 16 years old by the end of the year if enrolled in one of the following programs to obtain or improve their skills in an occupation:
- a program (other than a program at a post-secondary school level) at a DEI that is a Canadian university, college, other educational institution
- a program at an educational institution certified by the Minister of Employment and Social Development Canada that are not for university credit
- Is enrolled in a program at the post secondary level if living near the border of the United States and commuting to a DEI in the United States
Qualifying educational program
A qualifying 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), at an educational institution that is:
- a Canadian university, college, and certain other educational institution
- a university outside Canada where the qualifying student is enrolled in a course that lasts at least three consecutive weeks and leads to a degree at the bachelor level or higher
- a university, college, or other educational institutions in the United States that give courses at the post-secondary school level, if the qualifying student is living in Canada (near the border) throughout the year and commutes to that institution
The 10 hours spent on instruction or work includes lectures, practical training, and laboratory work. It also includes research time spent on a graduate or post-graduate thesis.
An individual undertaking a post-doctoral fellowship is not considered to be enrolled in a qualifying educational program.
Specified educational program
This is a program that lasts at least three consecutive weeks and would be a qualifying educational program if the hours-per-week time commitment were met, as described in the definition of a qualifying educational program.
A program is not considered a qualifying or specified educational program if the student receives, from a person with whom they deal at arm’s length, a grant, reimbursement, benefit, or allowance for that program.
For more information, go to Canada Revenue Agency or see Income Tax Folio S1-F2-C1, Qualifying Student and the Education and Textbook Tax Credits.
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