Last updated December 5, 2024

Q1. What is T2202? Will I receive one?

A1. T2202 forms are tuition tax receipts issued to all students for tuition* and applicable mandatory fees incurred during the calendar year (January to December). These forms show the amounts of tuition and eligible fees that can be claimed for income tax purposes. Students whose total tuition and other related fees are $100 or more will receive T2202.

Q2. I understand you need my Social Insurance Number (SIN). Why do you need it and how will I provide it?

A2. Since 2019, the Canada Revenue Agency (CRA) requires all designated educational institutions in Canada to file T2202 Tuition and Enrolment Certificates forms with the CRA and to make them available to students by end of February each year.

To prepare your T2202 form, Michener requires your Social Insurance Number (SIN). Subsection 237(1) of the Income Tax Act requires that you provide your SIN, upon request, to the preparer of the tax information slip. More information on this requirement can be found on the CRA website here.

To meet this federal requirement, Michener will be requesting your SIN number during the Fall and Winter semesters. Your SIN number will be stored securely and used for federally approved purposes.

Q3. Where can I get my T2202 form?

A3. Please refer below:

Full-Time, Part-Time and Continuing Education students T2202 forms are available on the Self-Service portal by the end of February each year.

Medical Radiation Sciences students – Joint programs with University of Toronto (Nuclear Medicine, Radiation Therapy, Radiological Technology) – T2202 forms for MRS students are issued by the University of Toronto. Please contact their office for inquiries.

Q4. How do you determine Full-Time and Part-Time studies?

A4. Besides tuition and other taxable fees, students can claim amounts based on the number of months enrolled as either full-time or part-time. Michener determines enrolment status based on CRA’s definition.

• Full-time students are those enrolled in 10 or more course hours per week for three consecutive weeks.
• Part-time students are those enrolled in a program with at least 12 course hours per month, sustained over three consecutive weeks.

Q5. The address on my T2202 is incorrect. Will I be issued with a new one?

A5. Students can submit their T2202 as received, even if the address is incorrect. Note that students are not required to submit the T2202 form with their tax return, but they must provide it if requested by Revenue Canada.

Q6. Why is the amount on my T2202 different from the amount I paid?

A6. The total amount of tuition fees paid may not directly align with your T2202, as not all tuition and applicable fees are eligible for a tax credit. Additionally, the T2202 is issued based on the calendar year (January – December), not the academic year (September – August) in which the courses were taken.

Q7. What if my course (or courses) spans over two calendar years?

A7. If a course spans two calendar years, the tuition is typically allocated to the year in which the course begins. For example, if your Fall semester starts in September 2024 and ends in January 2025, the tuition fee credit will generally be allocated to the 2024 tax year.

Q8. Is my tuition deposit included in the taxable tuition amounts?

A8. Yes, deposits paid by Year 1 Full-time students to reserve their seat in the program are included in the taxable tuition amount.

Q9. My employer pays my tuition. Do I get a T2202 form?

A9. If you employer paid your tuition and other fees directly to Michener, you will receive a T2202 form listing the courses/programs you have taken. However, the T2202 will show $0 for taxable tuition amount as no fees were paid directly by the student directly.

Q10. I am an international student and do not have a Social Insurance Number. Am I required to submit my country’s equivalent of a SIN?

A10. No, international students are not required to provide the equivalent of a SIN from their home country. However, all international students must still complete the SIN collection form in the Self-Service portal. When doing so, they should enter the mock SIN number, 999999999. Please note that a T2202 form will be issued to international students whose course fees total $100 or more.

Q11. The taxable amount in my T2202 is incorrect. How can I request a correction?

A11. Before requesting a new tax receipt, please review the information on this page. Additionally, keep in mind that:

• Some ancillary and other administrative fees, such as health insurance, enrolment, student council fees, are not eligible and excluded from T2202.
• T2202 forms are issued based on calendar year (January to December) and not the academic year.

If you still believe that your tax receipt is incorrect, please contact regoffice@michener.ca.