Form T2202A
Tax Credit Receipt Information
In Canada, students may be able to reduce income taxes
payable by claiming tax credits for enrolment in and payment of
tuition and academic fees for Athabasca University's credit
courses.
Each February, the official Tuition and Education
Tax Credit Certificate (form T2202A) will be available to all eligible
students in printable format on Athabasca University's Web
site., www.athabascau.ca
.
To be eligible for the tuition tax credit, the total
of such fees paid to an educational institution in Canada for the
year must exceed $100. Fees paid to the Students' Union and
the Alumni Association are not eligible for inclusion in the tuition
tax credit.
The calendar year for which the fees are paid, not the date
on which the fees are paid, is used to calculate eligible tuition
fees. Tuition fees paid for courses that extend beyond the calendar
year-end will be pro-rated on the T2202A according to the period
of course delivery pertaining to each calendar year.
For example, if a course has an October 1 start date
and a March 31 contract end date, only 50 percent of the tuition
fee representing the October through December period will be reflected
in the current year tax credit certificate. The remaining 50 percent,
representing January through March, will be reflected on the following
year's T2202A.
Students may be eligible for the education tax credit
for each month of part-time or full-time registration. For income
tax purposes, a full-time student is defined as a person actively
registered in a minimum of two credits per month.
The T2202A
Tuition and Education Credit Certificate will reflect the number of
months of enrolment that are eligible to be considered as part time
or full
time.
Further
details concerning the Tuition and Education Tax Credit may be found
in Canada Customs and Revenue Agency's (CCRA) Personal Income
Tax Guide or by contacting a CCRA district taxation office.
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