Tax receipts T2202A

Income tax FAQ

Your present and past year's T2202 form(s) are available online through the Student Portal, under the Financial tab > My T2202.

The Registrar's Office does not mail forms to individuals as you can print your form online. Simply select the year you need and the document is available to be saved to your computer or printed.

You have 10 opportunities to view and print your T2202 form for each tax year. After 10 views, there is a $25 charge to view your T2202 form.

As of 2020, the federal government requires a Social Insurance Number (SIN) for post-secondary institutions to issue T2202 tax forms. If the college does not have your SIN on file, you must provide it in the Student Portal to access your T2202 form(s).

To add your SIN, log in to the Student Portal. Select the My Addresses tab and update your contact information. You will now be able to access your T2202 forms under the Financial tab > My T2202.

If you try to access the T2202 form before providing your SIN, you will be redirected to the My Addresses tab to update your information. Once you provide your SIN, you will be able to access the T2202 tax form.

T2202 forms are issued to students who have paid more than $100.00 in eligible fees for qualifying post-secondary level programs/courses beginning and ending in a particular calendar year.

The T2202 forms are normally available the last week of February.

Sponsored student’s tuition is being paid by a third party and therefore will not appear on the T2202 form. Some non-semestered programs, like apprenticeship and certificate programs, will have intakes that started in the previous year. Students in these programs will have received all the tuition credit for their program on the previous year’s T2202 form but are still entitled to the months of attendance for this year’s T2202.

A student's tax receipts will reflect only the "eligible fees", not all the fees that may have been paid. Therefore the tax receipt will be less than the actual amount paid for a full-time program or course. Only those fees in the eligible column can be included in the tuition amount on the T2202 form.

Fees due date

Eligible fees*

  • Full-time tuition
  • Part-time tuition
  • International tuition
  • Academic Support Fee
  • Administration
  • Alumni Services
  • Apprentice Classroom Confirmation Fee
  • Apprentice Resource Enhancement Fee
  • Career Services Fee
  • Classroom Confirmation
  • Graduation/Alumni Services
  • Graduation fee
  • Health and Wellness Fee
  • International Student Recovery (ISR)
  • ONE Card Fee
  • PLAR
  • Program Activity
  • Program Services
  • Recreation/Athletics
  • Resource Enhancement
  • Student Priority
  • Student Spaces
  • Technology Enhancement
  • WIL Documentation Fee

Ineligible fees*

  • Application to Graduate/Alumni Fee
  • Apprenticeship Pre-Test
  • Books/Supplies
  • Bus pass/U-pass fee
  • Course Withdrawal
  • CSI Association
  • CSI Academic Support Fee
  • CSI Advocacy Fee
  • CSI Capital Development
  • CSI Career Services Fee
  • CSI Event Fee
  • CSI Legal Protection
  • CSI Health and Wellness Fee
  • CSI Health Plan
  • CSI Health Plan Self-Enrolment
  • CSI International Health Fee
  • CSI Student Clubs
  • E-text Fee
  • HST
  • Locker Fee
  • BSCN - McMaster Program Spec Fee
  • McMaster Nursing Learning Resource Fee
  • McMaster Nursing Society Fee
  • McMaster Transcripts, Letters & Certificates
  • Other fee
  • Program/Course Supply
  • Program Specific
  • Program Withdrawal
* subject to yearly review

A student enrolled in part-time course(s) and a full-time program during the same months will only get education credit for the full-time months. A student can either claim a part-time or full-time education credit but not both for the same months. Tuition paid for the part-time course(s) and full-time program will be combined into one total amount on the T2202 form.

The deposit fee is not an eligible expense for T2202 purposes if you have withdrawn from the program.

Only the tuition amount and attendance credit for the taxation year can be included on the T2202 form. For example: for the 2019/20 academic year, you may have paid for Fall 2019, Winter 2020, and Spring 2020 semesters, however, only the fees paid and the attendance credits for Fall 2019 can be included on your 2019 T2202 form, as that is all that qualifies for 2019 tax year. The Winter 2020 and Spring 2020 semesters will be on your 2020 T2202 form, which will be available in February 2021.

Co-op work terms do not count towards months of attendance as you are not in school on an academic semester.

Full-time students may claim the education credit for the months of attendance as recorded in column C and Part-time students (studying at least 12 hours per month in a course running longer than three weeks) may claim the months of attendance as recorded in column B.

Students MAY NOT combine receipts from institutions to meet the minimum eligible fee as per the Income Tax Act.

You may submit the T2202 as received even if the address is incorrect. Note that it is not necessary for students to submit the T2202 form with the tax return, but they must produce it if requested by Revenue Canada.

Students must use the Tuition & Education Credit Certificate (T2202) on their own tax return until the Federal Tax payable is reduced to zero, after which the student may then transfer the balance of the credit to another eligible party using page two of the T2202 form, as per the Income Tax Act. This requires the student's signature.

You can transfer your unused current-year tuition, education, and textbook amounts to one designated individual. That individual can be either your spouse or common-law partner, your parent or grandparent, or your spouse's or common-law partner's parent or grandparent. You cannot transfer your unused current-year amounts to your parent or grandparent, or your spouse's or common-law partner's parent or grandparent, if your spouse or common-law partner claims the spouse or common-law partner amount or amounts transferred from your spouse or common-law partner on his/her tax return.

Questions regarding the use of the T2202 form in the tax preparation process should be directed to the Canada Revenue Agency (CRA). Tax guides are available from any CRA office or a post office. CRA also publishes a booklet called P105 Students and Income Tax. In addition, you can find information specifically for students on CRA's website at
https://www.canada.ca/en/revenue-agency/services/tax/individuals/segments/students.html.

Due to space limitations, only one course is being shown on the form but the entire amount and hours are there for all courses that qualify.