ARCHIVED - 1995 General Income Tax Guide

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ARCHIVED - Line 322 - Education amount


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You can claim an education amount of $80 for each whole or part month in 1995 that you were enrolled in a qualifying educational program. In most cases, you have to be enrolled as a full-time student. You must have a Form T2202 or T2202A, completed by your educational institution, that confirms the period you were enrolled in a qualifying program.

Part-time students

If you are enrolled in a qualifying program but can only attend part-time because of a mental or physical impairment, you can claim an education amount. You have to complete Form T2202 to make your claim as a part-time student.

How to claim

  • Multiply the number of months shown on your Form T2202 or T2202A (maximum 12) by $80.
  • Enter your claim on line 322 of your return.

You cannot claim the education amount for a program if you:

  • received an allowance for that program (such as a training allowance under the Unemployment Insurance Act or National Training Act);
  • received a benefit for that program (such as free board and lodgings from a nursing school);
  • received a grant for that program;
  • were reimbursed for the cost of your courses, other than by award money you received; or
  • were receiving salary or wages while taking a job-related course.

Note

An allowance, benefit, grant, or reimbursement does not include any scholarship, fellowship, bursary, or prize you received, or any benefit you received under the Canada Student Financial Assistance Act, or Student Loans and Scholarships Act of the Province of Quebec.

Receipts - Do not include your form with your return. However, you have to keep it in case we ask to see it.

Tax Tip

You may not need all of your education amount to reduce your federal income tax to zero. If you do not, and certain other conditions are met, you may be able to transfer all or part of your education amount to your or your spouse's parent or grandparent, or to your spouse. See lines 324 and 326 for details.

Date modified:
2002-02-04