Tax Information - T2202(e)
What is a T2202(e) form?
A T2202(e) (“e” for English) is the tax form that SFU Continuing Studies distributes to non-credit students. The official name is Tuition Fees, Education and Textbook Amounts Certificate. Although it says to use this form if you are a "student who has a disability", the Canada Revenue Agency (CRA) has confirmed that this is the form to use for non-credit students. The T2202(e) contains the following information:
- course/program name
- student name
- start month of the course (within in a program)
- end month of the course (within a program)
- qualifying months for that calendar year
You use this form in conjunction with your payment receipt in order to fill out the Federal (Schedule 11) and Provincial (Schedule BC (S11)) Tuition and Education amounts when you file taxes.
What is the difference between the T2202(e) and the T2202a?
The T2202(e) does not include the tuition amount and is produced only for non-credit classes. We have confirmed with the Canada Revenue Agency (CRA) that all non-credit students, not only those with a disability, may use this form.
The T2202a form is produced for credit classes at this time and includes both the qualifying months of the course and the qualifying tuition amount.
The T2202(e), used in conjunction with the payment receipt, is equivalent to a T2202a.
How do I as a non-credit student qualify for a T2202(e)?
There are two classifications for receiving the T2202(e): full-time and part-time.
Full-time
For full-time students, your eligibility is based on the number of months you were enrolled in a qualifying education program (QEP). A QEP 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).
Part-time
For part-time students, you are eligible for the Education Tax Credit if you were enrolled in a specified education program (SEP). An SEP is a program that lasts at least three consecutive weeks and requires that you spend a minimum of 12 hours in a calendar month on courses in the program.
How does my program or course qualify?
All programs and courses must
1. be at a post-secondary school level
2. provide credit towards a degree, diploma, or certificate
Mandatory enrollment in certificate/diploma
You must be enrolled in a certificate or diploma program in order to qualify for a T2202(e). You will not receive a T2202(e) form for individual courses if you are not enrolled in the entire program. The start date for a student's eligibility begins on the day on which he/she is accepted into a "QEP" or "SEP" program (as defined above).
Prior year enrollment
Any certificate programs that began prior to 2012 may qualify, as long as the courses offered during the 2012 calendar year meet the necessary criteria.
I took a course last year that qualified, but I didn’t get a T2202(e). How can I get a copy sent to me?
To request a duplicate copy please send an email to Registration and Information Services at info-reg@sfu.ca. Please be sure to include your full name and current mailing address. If you were eligible, a duplicate T2202(e) will be both emailed and a paper copy mailed to you. There will be a $10 administration fee.
Can SFU Continuing Studies give the T2202(e) information to my parents/accountant/income tax preparer?
We will disclose your tax information to another individual only if we receive written/faxed authorization from you authorizing the release of your tax information to that individual. Under no circumstances will any information about our students be released to another individual without first receiving this authorization.
Will SFU Continuing Studies send me the T2202(e) by email?
Yes and no. The original T2202(e) is mailed to the current address we have for you on your student profile. If you wish to have a copy emailed to you, please send an email request to Registration and Information Service at info-reg@sfu.ca. Please be sure to include your full name. There will be a $10 administration fee.
I am an international student. Why do I need a T2202(e)?
SFU Continuing Studies is required to report this information to all students to enable them to complete their Canadian income tax returns.