Important update for all designated educational institutions in Canada — Tuition and Enrolment Certificates

2018 federal budget changes

Further to the 2018 Federal budget announcement of the new proposed Canada Workers Benefit (CWB) (Working Income Tax Benefit, before 2019), a new information return will replace Form T2202A, Tuition and Enrolment Certificate. For 2019 and later years, all designated educational institutions (DEI) in Canada will be required to file the new information return, Form T2202, pursuant to the Regulations to the Income Tax Act (ITA).

New T2202 annual information return required to be filed

To assist with the administration of the CWB for 2019 and later years, every DEI in Canada, including flying schools or clubs that currently provide Form TL11B, Tuition and Enrolment Certificate – Flying School or Club, will be required to file a new information return with the Canada Revenue Agency (CRA) each calendar year. This new return will be prepared for each individual who is a qualifying student enrolled in a qualifying educational program at a DEI in Canada for the year.

Currently, DEIs in Canada provide Form T2202A to their full-time and part-time students to claim the eligible tuition fees for federal and provincial/territorial tax purposes, where applicable, and education and textbook amounts for provincial/territorial tax purposes, where applicable. Instead, starting with the 2019 tax year, the T2202 annual information return will be required to be filed electronically with the CRA by the DEI by the end of February following the calendar year. The return will include the T2202 individual record (i.e. Forms T2202 provided to each student by the DEI), as well as a new T2202 return summary. The DEI will issue Form T2202 to qualifying students, instead of Form T2202A.

The new information return will, for the most part, contain the same information as Form T2202A. However, for 2019 and later years, there are several important changes to note, including:

  • Form T2202A will be re-numbered to Form T2202 and will be an information return that is filed with the CRA. The title of the form (Tuition and Enrolment Certificate) will not change.
  • The student’s Social Insurance Number (SIN) will need to be included on Form T2202. The Income Tax Act (ITA) requires the DEI to make reasonable efforts to obtain the student’s SIN.
  • Form TL11B will be eliminated and flying schools or clubs will now report on Form T2202 the information currently reported on Form TL11B.
  • The type of educational institution will need to be identified on Form T2202.
  • Where the DEI identifies itself as a flying school or club, the type of course(s) taken by the student will need to be identified on Form T2202 instead of Form TL11B.

For more information, see Filing T2202 Information Return.

Important: You will need a valid Business Number (BN) and an information return program account (RZ) to file the T2202 information return. If you do not have a BN or BN RZ program account number, you must first fill out Form RC1, Request for a Business Number and certain program accounts. This application can be filled out by phone, or you can send your completed application by fax or mail. For a list of addresses and fax numbers where the form can be sent, or to register for a BN online, go to the Business Number (BN) registration. To register by phone, call 1-800-959-5525.

Further instructions will be provided on Canada.ca by Summer 2019.

Definitions

Please refer to subsection 118.6(1) of the ITA for definitions of the following terms:

  • Designated educational institution
  • Qualifying student
  • Qualifying educational program

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