2021-0885901E5 T2202

Principal Issues: 1) Whether a T2202 is required to be issued to a student enrolled in inflight training. 2) Whether an educational institution can issue a T2202 on behalf of another educational institution.

Position: Question of fact. see response.

Reasons: 1) DEIs in Canada are required to file a T2202 in respect of each qualifying student enrolled at that DEI. In order for a student to meet the definition of a qualifying student the program must provide that each student spend not less than 12 hours in the month on courses in the program. 2) Where an agency agreement exists and allows one educational institution to act on behalf of the other educational institution, the first educational institution may be able to issue the T2202 on behalf of the second educational institution, provided that there is a program of study and as part of that program of study the second educational institution delivers courses as part of that program and all the requirements of the Act have been met.

Author: Underhill, Cynthia
Section: ITA: Subsections 118.5 (1), 118.5(1.1), 118.6(1), 220(2.1). 203 of the IT Regulations..

XXXXXXXXXX                                                              2021-088590
                                                                                      C. Underhill

April 21, 2022

Dear XXXXXXXXXX:

Re: T2202, Tuition and Enrolment Certificate and Summary

We are writing in response to your correspondence received on March 19, 2021, in which you asked for guidance as to whether XXXXXXXXXX is required to issue a T2202, Tuition and Enrolment Certificate (T2202) to students enrolled in XXXXXXXXXX inflight training.

More specifically, you have asked for clarification as to whether XXXXXXXXXX is required to issue a T2202 to every student enrolled in an inflight training course, because the school is capable of providing each student with more than 12 hours of instruction time in a month. In addition, you asked if both XXXXXXXXXX and another designated educational institution (DEI) are required to issue a T2202 to a student, where a student is enrolled in both educational institutions for a combination of inflight and ground training in the same calendar month, where the combined instruction time is a minimum of 12 hours each month.

Our comments:

This technical interpretation provides general comments about the provisions of the Income Tax Act (the Act) and related legislation (where referenced). It does not confirm the income tax treatment of a particular situation involving a specific taxpayer but is intended to assist you in making that determination. The income tax treatment of particular transactions proposed by a specific taxpayer will only be confirmed by this Directorate in the context of an advance income tax ruling request submitted in the manner set out in Information Circular IC 70-6R12, Advance Income Tax Rulings and Technical Interpretations.

T2202 requirement

It is our understanding that XXXXXXXXXX is a designated educational institution (DEI) certified by the Minister of Employment and Social Development (ESD) to be providing courses that furnish a person with skills for, or improve a person’s skills in, an occupation. In addition, the courses are not for university credit.

DEI’s in Canada are required to file a T2202 to report the details of tuition fees paid and the duration of the related program in respect of each qualifying student enrolled at that DEI. A qualifying student, as defined in subsection 118.6(1) of the Act, for a month in a taxation year, is an individual who meets certain conditions. In the case of a student enrolled at a DEI certified by ESD, the student must be at least 16 years old at the end of the year in which the course is taken. In addition, the student must be enrolled in the educational institution to obtain or improve their skills in an occupation. Where the student is enrolled as a part-time student in the month, the individual must, among other things, be enrolled at a DEI in a specified educational program that provides that each student in the program spend not less than 12 hours in the month on courses in the program.

The fact that a DEI is capable of providing each student with 12 hours or more of instruction time in a month is irrelevant when determining if the test is met.

A specified educational program, is defined in subsection 118.6(1) of the Act to mean, among other things, a program of not less than three consecutive weeks duration. As noted above, each student taking the program must spend at least twelve hours per month on courses or work in the program. For a program that is at an educational institution certified by ESD, the student must be at least 16 years old at the end of the year in which the course is taken. In addition, the student must be enrolled in the educational institution to obtain or improve their skills in an occupation. It does not include a program where the student receives any allowance, benefit, grant or reimbursement for expenses in respect of the program (other than a few noted exceptions) from a person with whom the student was dealing with at arm’s length, such as an employer.

It is the Canada Revenue Agency’s view that the term program in the definition of specified educational program refers to a program of study rather than to each course individually. In other words, a program is made up of courses. Whether or not this requirement is met is a question of fact.

Based on our review of Transport Canada’s website, it is our view that where a student is taking inflight training lessons to qualify for a commercial pilot’s licence, the inflight training lessons may be considered to be modules of an integrated course in a program of study. Where the inflight training offered by XXXXXXXXXX to students is part of a program of study, XXXXXXXXXX would be required to issue a T2202 to students where the requirements of the definition of a qualifying student are met. That is, among other things, the program must provide that each student spend not less than 12 hours in the month on courses in the program at XXXXXXXXXX. However, where the inflight training offered by XXXXXXXXXX are single courses available to students who have already completed their commercial pilot licence or for students who are taking additional lessons for recreational purposes, such flying lessons would not be considered to be a program of study. XXXXXXXXXX would not be required to issue a T2202 to students enrolled in such inflight training courses, since the student would not be considered to be a qualifying student.

Enrollment at two DEIs

You also described a scenario where a student is enrolled at two different DEIs, for a combination of inflight and ground training in the same calendar month, where the total hours are 12 hours or more in that month and asked if either DEI can issue the T2202 to a student. It is our view that if there is an agency agreement between two DEIs and the agreement allows the DEIs to issue T2202’s on behalf of the other DEI the DEIs may do so, provided that there is a program of study and the DEI provides courses as part of that program of study on behalf of the other DEI. In addition, all the conditions of section 118.6 of the Act must be met. It is our understanding that an agency agreement does not exist between XXXXXXXXXX and another DEI.

Official tax receipt and letter of certification

In situations where the enrolled student does not meet the definition of a qualifying student in subsection 118.6(1) of the Act, an official income tax receipt and letter of certification should be issued to the student by the educational institution, to support the claim for fees paid to the educational institution that are eligible for the tuition tax credit.

Paragraph 2.65.1 of Income Tax Folio S1-F2-C2, Tuition Tax Credit provides an example of the information to be included in the letter of certification. You can find a Folio or Guide online by going to Canada.ca and typing the name of the Folio or Guide into the search toolbar.

We trust that these comments will be of assistance to you.

Yours truly,



Lita Krantz, CPA, CA
Manager, Tax Credits and Ministerial Issues
Business and Employment Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch







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