In 2006 we reviewed both our process for preparing student T2202A Tax Receipts, and the regulations outlined by the Canada Revenue Agency. As such, beginning with the 2006 tax year we have adjusted our practices to comply with those regulations. The details of these changes are as follows:
1. Adult Basic Education
Hours that students take in Adult Basic Education courses will not be included in the calculation of their full/part-time months on their T2202A receipt.
Tuition for Adult Basic Education courses has never been eligible for inclusion on the tax receipt.
2. English as a Second Language
Hours that students take in English as a Second Language (ESL) courses will not be included in the calculation of their full/part-time months on their T2202A.
Tuition amounts that students pay for ESL courses will not be included on the T2202A.
3. Co-operative Education
Hours that students take in Co-operative Education courses will not be included in the calculation of their full/part-time months on their T2202A receipt.
Tuition amounts that students pay for Co-operative Education courses will continue to be included on the T2202A.
4. Professional Development and Training
Some general interest courses are eligible for a T2202A tax receipt. To determine whether courses you have taken are eligible, please log in to your online student record and view your current T2202A.