Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: How should a college describe a course on a T2202A when the student is taking a continuing education course?
Position: It is likely that a description such as "Continuing Education Credit Program" will be acceptable.
Reasons: A college course must be at the post-secondary level to be eligible for the tuition tax credit. Simply calling it "Continuing Education" would not provide sufficient certainty that the course qualifies. However, in discussion with IRPPD staff, it was felt that the phrase "Continuing Education Credit Program" would be acceptable.
2005-014588
XXXXXXXXXX Renée Shields
(613) 948-5273
August 19, 2005
Dear XXXXXXXXXX:
Re: Completion of Form T2202A
This is in response to your facsimile of August 8, 2005 inquiring about the proper manner in which to complete a Form 2202A, "Tuition and Education Amounts Certificate".
It is not this Directorate's practice to comment on proposed transactions involving specific taxpayers other than in the form of an advanced income tax ruling. Although we cannot comment on any specific situation, we are prepared to provide the following general comments, which may be of assistance.
You have requested guidance in completing the T2202A for students taking courses in what may be described as "continuing education". As you know, to be eligible for the tuition tax credit, a course offered by a college must be at the post-secondary level. This requirement is discussed in paragraphs 2 and 3 of Interpretation Bulletin IT-516R2, "Tuition Tax Credit". Use of an overly generic course description such as "continuing education" on the T2202A can be problematic because it may not provide certainty that the course is in fact eligible for the credit. There are many continuing education courses, which, although offered by a college, are not at the post-secondary level.
You have asked whether use of an expanded description such as "Continuing Education Credit Program" on the T2202A would be acceptable. We have spoken to Canada Revenue Agency officials in the Validation Section of the Individual Returns and Payments Processing Directorate. Provided all other applicable requirements are met, it is anticipated that a description such as the foregoing would be acceptable.
We trust that these comments will be of assistance.
Yours truly,
Roxane Brazeau-LeBlond, C.A.
for Director
Financial Sector and Exempt Entities Division
Income Tax Rulings Directorate
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 2005
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 2005
Email this Content