Many courses and programs offered by UBC Extended Learning qualify for non-refundable tax credits. If the courses or programs you were enrolled in are eligible for the T2202A Tuition and Enrolment Certificate, you will receive an email notification in February outlining how to obtain your T2202A tax certificate. A T2202A can be used as an official statement for income tax purposes.
Below is an outline of eligible tuition fees amounts. For full details, refer to the Canada Revenue Agency website.
For more information, view our tax receipt FAQs.
Eligible Tuition Fees
You can claim the tuition fees for courses taken in the calendar year. To qualify, the fees must be more than $100 for the year.
- admission fees
- charges for use of library or laboratory facilities
- exemption fees
- examination fees (including re-reading charges) that are integral to a program of study
- application fees (but only if the student subsequently enrolls in the institution)
- confirmation fees
- charges for a certificate, diploma or degree
- membership or seminar fees that are specifically related to an academic program and its administration
- mandatory computer service fees, and
- academic fees.
Eligible tuition fees do not include the following amounts:
- student social activities
- medical expenses
- transportation and parking
- board and lodging
- goods of enduring value that are to be retained by students (such as a microscope, uniform, gown, or computer)
- initiation fees or entrance fees to professional organizations including examination fees or other fees (such as evaluation fees) that are not integral to a program of study at an eligible educational institution
- administrative penalties incurred when a student withdraws from a program or an institution
- the cost of books (other than books, compact disks or similar material included in the cost of a correspondence course when the student is enrolled in such a course given by an eligible educational institution in Canada)
- courses taken for purposes of academic upgrading to allow entry into a university or college program (these courses would usually not qualify for the tuition tax credit as they are not considered to be at the post-secondary school level)
- certain ancillary fees and charges, such as health services fees and athletic fees, may also be eligible tuition fees. However, such ancillary fees and charges are limited to $250 unless the fees are required to be paid by all full-time students or by all part-time students.
- fees paid or reimbursed by your employer, or an employer of one of your parents, where the amount is not included in your or your parent's income, and
- fees paid by a federal, provincial, or territorial job training program, where the amount is not included in your income.
Eligible Education and Textbook Amounts
The education and textbook amounts have been eliminated effective January 1, 2017.
Please visit the Canada Revenue Agency website for more information.