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.