T2202 Slip Canada: Tuition Tax Credit Guide
A T2202 is the starting record for the federal tuition amount. It reports eligible fees and enrolment months, but Schedule 11 determines how much is used now, carried forward or transferred.
What to read on the slip
| Box | What it means | What to check |
|---|---|---|
| Box 26 | Total eligible tuition fees for both part-time and full-time sessions in a qualifying program. | The figure Schedule 11 starts from — do not replace it with total account charges or living costs. |
| Box 25 | Total number of full-time months enrolled at the institution. | Combined with box 24, total months should not exceed 12. |
| Box 24 | Total number of part-time months enrolled at the institution. | Combined with box 25, total months should not exceed 12. |
| Box 23 | Eligible tuition fees for one specific part-time or full-time session. | Sessions add up to the box 26 total; check each one against your account statement. |
| Box 22 | Number of full-time months for a specific session. | Match against the institution's enrolment confirmation for that session. |
| Box 21 | Number of part-time months for a specific session. | Match against the institution's enrolment confirmation for that session. |
| Box 11 | School type — a one-digit code (1 university, 2 college, 3 other post-secondary institution, 4 institution certified by Employment and Social Development Canada, 5 flying school or club). | Confirms the institution qualifies as designated for the tuition credit. |
Use now
Schedule 11 first applies the amount needed to reduce the student's own tax.
Transfer
Only an eligible current-year amount can be designated to an eligible relative.
Carry forward
Unused tuition retained by the student is tracked for a future year and cannot later be transferred.
Frequently asked questions
What is a T2202 slip?
A T2202, Tuition and Enrolment Certificate, is filed by a designated Canadian educational institution to report eligible tuition fees and qualifying enrolment months.
Does a T2202 create an automatic refund?
No. Eligible tuition supports a non-refundable tax credit that reduces tax otherwise payable. Any current-year amount you cannot use may be carried forward, subject to the tax rules.
Can I transfer tuition from a T2202?
A student can designate up to the permitted current-year amount to an eligible spouse, parent or grandparent after using the amount needed to reduce the student's own tax. Carried-forward tuition cannot later be transferred.
Where do I report a T2202?
The student uses the T2202 information to complete Schedule 11 and the tuition amount claim. Tax software normally asks for eligible fees and full-time or part-time enrolment months.
What if my T2202 is missing or wrong?
Download it from the educational institution's student portal or contact the institution. The school, not the CRA, must correct eligible fees or enrolment information it reported.