# Do education institutions file T2202a



## Zeeshanbmerchant (Jan 4, 2014)

When they issue to students, do they file a copy with CRA?

Just curious as to how the CRA ensures the correct tuition education credits


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## domelight (Oct 12, 2012)

Zeeshanbmerchant said:


> When they issue to students, do they file a copy with CRA?
> 
> Just curious as to how the CRA ensures the correct tuition education credits


Nope they don't. Onus is on the taxpayer to produce the T2202A. Onus is on the Institution to fill out the form correctly.
Here's the issue, generally CRA will request The T2202A a large percentage of the time but not until the credits are used or a year or two after, however for students that claim the tuition themselves (not transferred to a parent or grandparent) they cant use the credits until after their done school RE: there not working or not taxable. For several years now the only place to get the T2202A is from their student web portal. However by the time CRA asks for the tuition receipt, the student no longer has access to their web portal. If this is the case you should be advising your clients to print the form annually and retain it for WHEN CRA asks for it not IF they ask for it.

In a related note here's a further tick me off.
-- A student cash's a RESP (the taxable end comes out first) and has to pay 2 semesters tuition to the university in September and is taxed on the whole amount.
--The university will only issue the T2202a for the tuition applicable to the semester, the second semester falls in the next taxation year. Hence when the second T2202A gets issued.
-- The result is that the student has a tax bill as a result of cashing an RESP in the first year of school but can only apply half of the tuition amount against the RESP withdrawl.

It is rare that this happens but I have seen it. I argued but CRA would not budge on their position. Their comment was well the student will get their $ 5,000 tax bill back in four years when they graduate and have income. That was definitely settling for an 18 year old who had strugeled to save for college and then had to come up with $ 5,000.00


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## Guban (Jul 5, 2011)

Printing off the T2202A can be a problem for a student that has graduated in the spring of the previous year. When it is time to do their taxes in the following year, their accounts may have been shut down, and they no longer have access to their school login, and can't print anything!


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## Eclectic12 (Oct 20, 2010)

domelight said:


> Nope they don't.
> 
> Onus is on the taxpayer to produce the T2202A. Onus is on the Institution to fill out the form correctly ...


I can believe they aren't checking the amounts unless there's some sort of red flag.

In these days of computers and easy data transfers, I am doubting the educational institution isn't sending electronic copies to the CRA. 

If not, what's to stop the tax cheats from downloading the blank form from CRA's web site, using a real student's version to dummy it up reasonable numbers and pretend to be a student?


Cheers


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## Zeeshanbmerchant (Jan 4, 2014)

Eclectic12 said:


> I can believe they aren't checking the amounts unless there's some sort of red flag.
> 
> In these days of computers and easy data transfers, I am doubting the educational institution isn't sending electronic copies to the CRA.
> 
> ...


I dont think they are. I'd like a difinitive answer


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## Four Pillars (Apr 5, 2009)

Zeeshanbmerchant said:


> I dont think they are. I'd like a difinitive answer


Why don't you call the CRA then? Not really sure why you are asking here.


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## Spudd (Oct 11, 2011)

Or ask the school.


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## Eclectic12 (Oct 20, 2010)

Four Pillars said:


> Zeeshanbmerchant said:
> 
> 
> > I dont think they are. I'd like a definitive answer
> ...


That may be the only way to get such an answer .... unless someone in the right position at a college/university can speak up.


IAC, it's looking like it is pretty much most but not all of what is charged ...



> What's included in the tax receipt amount
> 
> T2202A amounts are calculated as follows:
> 
> ...


https://uwaterloo.ca/finance/student-accounts/tax-receipts


Cheers


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## OhGreatGuru (May 24, 2009)

Eclectic12 said:


> ... what's to stop the tax cheats from downloading the blank form from CRA's web site, using a real student's version to dummy it up reasonable numbers and pretend to be a student?
> 
> Cheers


CRA has to draw the line somewhere. Charities don't send copies of every individual donation receipt (with SIN number of the donee) to CRA; medical/pharmaceutical providers don't send copies of your medical receipts to CRA; day care providers don't send copies of individual customer's receipts to CRA for CRA to verify against the taxpayer's claim for child care expenses; etc.


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## OurBigFatWallet (Jan 20, 2014)

The short answer: No.

I was audited while in school so I called CRA and simply asked what amounts they had for tuition as I was in the middle of a move (near the end of term) and couldnt find the slips. They said they dont get copies, so I had to track them down from the school instead and mail them


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## Eclectic12 (Oct 20, 2010)

OhGreatGuru said:


> CRA has to draw the line somewhere. Charities don't send copies of every individual donation receipt ...


True ... though there's a limited number of students and a 1:1 ration compared to charitable donations where some years, I've received five donation receipts.




OurBigFatWallet said:


> The short answer: No.
> 
> I was audited while in school so I called CRA and simply asked what amounts they had for tuition as I was in the middle of a move (near the end of term) and couldnt find the slips. They said they dont get copies, so I had to track them down from the school instead and mail them



Good to know ... though there is no guarantee it will stay this way. If CRA decides it's worth there's enough issues out there, it wouldn't be hard to add these the the data the educational institution already sends.


Cheers


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## Zeeshanbmerchant (Jan 4, 2014)

Eclectic12 said:


> True ... though there's a limited number of students and a 1:1 ration compared to charitable donations where some years, I've received five donation receipts.
> 
> 
> 
> ...


its not always a 1 to 1 ratio. Last year i took continuing education courses at Sheridan and UFT


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## Eclectic12 (Oct 20, 2010)

^^^^

So Sheridan gave you two T2202A's and UFT one?

I was thinking it would be one T2202A to one educational institution (i.e. 1 to 1) whereas for one charity, I received five donation receipts (i.e. 1 to 5). 


Cheers


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