The T2202 Tuition and Enrolment Certificate is the slip a designated educational institution in Canada issues to show the eligible tuition fees you paid and the months you were enrolled. You use it to claim the federal tuition amount on line 32300, through Schedule 11, and to transfer or carry forward any amount you can't use. It replaced Forms T2202A and TL11B from 2019 onward.
Many colleges and universities post the T2202 in your student account rather than mailing it. Everything below comes from the CRA's T2202 form page, the 2025 certificate and the line 32300 guidance, as of October 2026.
What the T2202 boxes mean
| Box | What it shows |
|---|---|
| 11 | School type |
| 12 | Flying school or club |
| 13 | Name of program or course |
| 14 | Student number |
| 17 | Your social insurance number |
| 19 and 20 | Session periods, from and to (year and month) |
| 21 | Number of months part-time |
| 22 | Number of months full-time |
| 23 | Eligible tuition fees, part-time and full-time |
Box 23 is the figure that feeds your tuition claim. The month counts in boxes 21 and 22 show your enrolment, which matters for other programs and for the provincial or territorial amounts that still exist.
Only tuition is federal now
The federal education and textbook tax credits were eliminated in 2017. What's left federally is the tuition amount. Some provinces and territories still have their own amounts, which you claim on the provincial or territorial schedule, so check your province's package before assuming there's nothing more to claim.
How to claim the T2202 on your return
- Get the T2202 from your institution's student portal. If you studied outside Canada, you'll have a TL11A, TL11C or TL11D instead.
- Complete Schedule 11, which you must file with your return, using the eligible tuition fees from box 23.
- Claim the amount you need to bring your tax down on line 32300, "Your federal tuition amount".
- Decide what to do with any unused amount: transfer it to a parent, grandparent, spouse or common-law partner, or carry it forward to a later year.
- If you missed a T2202 in a previous year, you can ask for that year's return to be changed.
If you didn't get a T2202, contact your institution. The CRA says you may instead receive an official tax receipt that reflects the eligible tuition fees you paid for the calendar year.
Transferring unused tuition
The back of the certificate has a transfer section. You name the person, your relationship to them, and the federal amount they can claim on line 32400 of their return, "Tuition amount transferred from a child or grandchild", or on line 36000 of their federal Schedule 2 for a spouse or common-law partner. There's a matching line for a provincial or territorial transfer.
- The federal transfer can't be more than the maximum transferable amount on your federal Schedule 11.
- The provincial or territorial transfer can't be more than the maximum on your provincial Schedule (S11).
- The provincial transfer line doesn't apply if you lived in Quebec, Alberta, Ontario or Saskatchewan on December 31.
- Sign the transfer and give it to the person claiming it.
The insight students miss
Your own return comes first. The transfer is limited to what Schedule 11 says is transferable after you've used what you need to reduce your own federal tax to zero. If you're a student with a summer or part-time job and you sign over the whole amount before doing your own return, you risk transferring more than Schedule 11 allows. File your own return, let Schedule 11 calculate the transferable figure, and only then fill in the back of the T2202. Anything you don't use or transfer carries forward for yourself.
T2202 versus the slips for studying abroad
| Form | Who issues it |
|---|---|
| T2202, Tuition and Enrolment Certificate | Designated educational institutions in Canada |
| TL11A | Universities outside Canada |
| TL11C | Commuters to the United States |
| TL11D | Educational institutions outside Canada, for a deemed resident of Canada |
They all feed the same claim on Schedule 11. If you studied in Canada and abroad in the same year, you'll have more than one form, and you add the eligible fees together. Keep each certificate, because the CRA can ask to see it after you've filed online.
Carrying it forward
Whatever you don't use and don't transfer isn't lost: the CRA's line 32300 guidance covers carrying it forward to a later year, as well as when, how much and to whom it can be transferred. That's why it can pay to keep some of it. A graduate starting their first full-time job may get more value from their own carry-forward than a parent would get from a transfer today, so weigh both before you sign the back of the slip.
Occupational and flying school courses
If you were enrolled at an institution or flying school or club certified by Employment and Social Development Canada, the back of the certificate asks you to certify the occupation you work in or intend to work in, and that the course was taken to get or improve skills in it. Sign that section too, or the claim may not stand.
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Students who also worked during the year will have a T4 slip for that income, and scholarship or bursary income from the institution can arrive on a T4A slip. They're separate from the tuition claim.
The verdict
Download the T2202 every year, even if you earned nothing, and file a return. Claiming the tuition amount costs nothing and builds a carry-forward you'll be glad of once you're earning. If a parent or grandparent wants the transfer, do your own return first so the amount on the back of the slip is right.
Frequently asked questions
What is a T2202?
It's the Tuition and Enrolment Certificate a designated educational institution in Canada issues to show eligible tuition fees and months of enrolment.
Where do I find my T2202?
Many institutions post it in your student account. If you can't find it, contact your institution, which may instead give you an official tax receipt for eligible tuition fees.
Which T2202 box shows eligible tuition fees?
Box 23 shows eligible tuition fees, part-time and full-time. Boxes 21 and 22 show months part-time and full-time.
Can I transfer my T2202 tuition to my parents?
Yes, using the transfer section on the back. The amount can't be more than the maximum transferable amount on your federal Schedule 11, and they claim it on line 32400.
Do I need to file a return if I only have a T2202?
Filing lets you claim the tuition amount on Schedule 11, which you must file with your return, and builds any carry-forward for later years.
