Student and Income Taxes

Many courses and programs offered by Continuing Studies at the University of Victoria qualify for non-refundable tax credits. If the course you registered for meets the educational amounts criteria (as outlined below), in mid-February the following year a T2202a will be available for you to print. To access this form, log in to "My Account" and click on the "Tax Forms" link in the left menu column and print the tax form.

If tuition fees that you paid qualify as a non-refundable tax credit (as outlined below), but the course or program does not meet the criteria for the education deduction, the receipt you received at the time of registration will identify the tuition amount that can be claimed on your tax return.

Eligible tuition fees

Students can claim only the fees paid for courses taken in the taxation year for which you're preparing a return. The fees paid for that year to each educational institution have to be more than $100.

Students can claim tuition fees for courses at a post-secondary school level that you paid to a university in Canada.

You are not considered to be in full-time attendance at a university outside Canada if you are taking courses through an online learning program.

Students cannot claim tuition fees paid or reimbursed by your or your parent's employer, where the amount is not included in your or your parent's income and tuition fees paid by a federal or provincial job training program where the amount is not included in your income.

Eligible tuition fees include:

• admission fees
• charges for the use of library or laboratory facilities
• examination fees
• application fees (but only if the student later enrolls in the institution)
• charges for a certificate, diploma, or degree
• mandatory computer service fees
• academic fees
• the cost of any books that are included in the total fees for a correspondence course

Students cannot claim the following as tuition fees:

• students' association fees
• medical care
• transportation and parking
• meals and lodging
• goods of lasting value that you will keep, such as a computer, microscope, uniform, or an academic gown
• initiation or entrance fees to a professional organization
• cost of books (other than books that are included in the total fees for a correspondence course).

Education amount

The terms designated educational institution and qualifying educational program, mentioned below, are defined respectively.

Students can claim a full-time education amount for each whole or part month in the taxation year that you were enrolled in a qualifying educational program at university and any of the following apply:

• you were enrolled as a full-time student
• you were enrolled as a part-time student and you can claim the disability amount
• you were enrolled as a part-time student because of a mental or physical impairment, but you do not qualify for the disability amount

Students can claim a part-time education amount for each whole or part month that you are enrolled in a specified educational program at a designated educational institution.

You can claim only one education amount for each month—the full-time amount or the part-time amount.

Generally, 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 who you deal at arm's length, other than by award money received
• received a benefit as part of a program (such as free meals and lodging from a nursing school)
• received an allowance for a program such as a training allowance

NOTE: You can claim the education amount if you received a salary or wages while you were taking a course related to your job. This change applies to 2004 and later years.

Textbook amount

You are eligible to claim the textbook amount only if you are entitled to claim the education amount.

The amount is:

• $65 for each month you qualify for the full-time education amount
• $20 for each month you qualify for the part-time education amount

What is a designated educational institution?

The University of Victoria is a designated educational institution.

What is a qualifying full-time educational program?

A qualifying full-time educational program is a program that lasts at least three consecutive weeks and requires a minimum of 10 hours of instruction or work in the program each week (not including study time). Instruction or work includes lectures, practical training, and laboratory work.

A program is not considered a qualifying educational program if the student receives from an arm's length person an allowance, benefit, grant, or reimbursement for expenses (not including a scholarship, fellowship, bursary, or prize for achievement; or certain benefits by way of loans or financial assistance under certain government legislation).

In addition, a program is disqualified if it is taken by the student during the period the student receives income from an office or employment in connection with or as part of the duties of that office or employment. An example of this would be articling students taking an accounting course while working in an accounting field to get an accounting professional designation (for example, CGA and CMA).

What is a specified part-time educational program?

A specified part-time educational program is one that lasts at least 3 consecutive weeks and require at least 12 hours of instruction each month on courses.