Many courses and programs offered by UBC Extended Learning qualify for non-refundable tax credits and education amounts. If the courses or programs you were enrolled in are eligible for the T2202A Tuition, Education and Textbook Amounts 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 and education 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 Amounts
You can claim only one education amount for each month: the full-time amount OR the part-time amount.
You can claim a full-time education amount for each whole or part month in the calendar year in which you were enrolled in a qualifying educational program at UBC Extended Learning if the following applies:
- you were enrolled full-time
- you attended only part-time and you can claim the disability amount, or
- you attended only part-time due to a certified mental or physical impairment, but you do not qualify for the disability amount.
You can claim a part-time education amount of each whole or part month in the year that you were enrolled in a specified educational program at a designated educational institution.
You cannot claim the education amount if you:
- received a grant or were reimbursed for the cost of your courses from your employer or another person, with whom you deal at arm's length (however, you can claim the education amount if you received a salary or wages)
- received a benefit as part of a program (such as free meals and lodging), or
- received an allowance for a program such as a training allowance.
You are eligible to claim this amount only if you are entitled to claim the education amount. Refer to Schedule 11 in your personal income tax return for specific textbook amounts.