Filing T2202 Information Return

General information

Starting in 2020, Designated Educational Institutions (DEI) are now required to file $0 amount on form T2202 for every student who was enrolled at their institution but has not paid the tuition fees. DEIs can subsequently file amended T2202s to reflect the payments once the payment is received.

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.

For more information, go to RC4654 Guide for Designated Educational Institutions - Filing the T2202, Tuition and Enrolment Certificate and Summary.

Before you can file

Before you can file a T2202 annual information return, you must have a valid 15 character program account number (RZ).

An RZ program account number consists of three parts:

  • the nine-digit business number (BN) identifies the business
  • the two-letter program identifier (RZ) identifies the type of program account
  • the four-digit reference number identifies each account in a program that a business may have

To get a BN RZ program account number, go to Business number registration.


If a T2202 annual information return is filed with an RZ program account number that does not match the information in the Canada Revenue Agency (CRA) database, the return will be rejected.

Electronic filing methods

You can file the returns by Internet starting on January 11, 2021.

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 Filing Information Returns Electronically (T4/T5 and other types of returns.)

Filing with 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 fill out an information return easily, following the step-by-step instructions.

To use the Web Forms application, you must have a web access code. If you do not have a web access code, you can easily get one online or by calling the CRA. For more information, see Web access code.

To start using Web Forms or to get more information, go to Web Forms.

Filing with Internet file transfer (XML)

Internet file transfer lets you send an original or amended 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 Filing Information Returns Electronically.

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