The CRA administers legislation, commonly called the taxpayer relief provisions, that allows the CRA discretion to cancel or waive penalties or interest when taxpayers cannot meet their tax obligations due to circumstances beyond their control. You will only be able to file the T2202 certificate and summary by Internet using one of the electronic filing methods below. Taxpayers’ Ombudsman. Each certificate is an information return. Box 23 – Eligible tuition fees, part-time or full-time. An individual undertaking a post doctoral fellowship is not considered to be enrolled in a qualifying educational program. To change a student's address, you do not have to file an amended T2202 certificate. %PDF-1.5 You can also select “. The two-digit year must be the same as the tax year of the T2202 information return. It is used to recognize the accomplishments of students with special needs and an Individual Education Plan, who have met the goals of their education program, other than graduation(and not all students with special needs should be in an Evergreen Certificate Program.) To correct an error on a certificate you have filed, you have to file an amended certificate. 3 0 obj Starting in 2020, Designated Educational Institutions (DEI) are now required to file $0 amount on form T2202 for every student who was enrolled at their institution but has not paid the tuition fees. If you are still not satisfied, you can file a service complaint by filling out Form RC193, Service Feedback. Unless otherwise stated, all legislative references are to the Income Tax Act and the Income Tax Regulations. Direct deposit is a fast, convenient and secure way to get your CRA payments directly into your account at a financial institution in Canada. If you do not have a BN or BN RZ program account number, go to Business number registration or you can call 1-800-959-5525. For more information about relief from penalties or interest and how to submit your request, go to Taxpayer relief provisions. After you file your information return, you may discover that you need to send us additional certificates. If you do not, you may be subject to a penalty. Enter the total amount of eligible tuition fees for part-time and full-time sessions that the student was enrolled in a qualifying educational program or specified educational program. �eE�/$��;�9��Aq?��{�g�)hj���j�<1�j�c�[��۠W���F�w�TZ�/5m*8"��,&��;_�rv?ZJ�w� ��~�ȑ:��`�'����e_�`Dy7��w*�܀q�R��Z�јZ�4QƊ�km�d��t������c����}7)#3f�����?�Z���5�}SV���o����nt[�ݏbPQ�x�5_O�-�E��|��Ҳ��-w� ��sX�QJb���KcؐW�5M/��zL�Ѽ�&�RV��q��ѥ�wrO����6�RZ鱣�T��᳞�x��Q�0���/�]�e�K)+6���~t��r���]��9��_%��3� z�q�mF�ƒkv�m,.ż���#��h�n�޲/j�-��W]"����� ��ES�X汾 ���_�Z�ľr��;9��ƹ�\ۤ���r�C���U� h����9ŝ��éIYՈ�ʂ?Z�Bwi��b7��6q�2� �Z?�yyQTuKK�;O���GHT�"��;��. Make sure the SIN and name you enter on each T2202 certificate are correct. For more information, see Late filing and failure to file the T2202 information return. You have to fill out the T2202 certificate for each student if all the following conditions apply: Fees paid to an institution certified by ESDC or to a post-secondary educational institution in Canada for courses that are not at a post-secondary school level, have to be for courses taken to get or improve skills in an occupation, and the student has to be 16 years of age or older before the end of the year. You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the Canada Revenue Agency (CRA); see the Taxpayer Bill of Rights. <> If the due date falls on a Saturday, a Sunday or a holiday recognized by the CRA, we consider your return to be on time if we receive it on the next business day. If you do not give each student their T2202 certificates on time, you may be assessed a penalty.