The student’s tax receipt will reflect only the “eligible fees” as per Canada Revenue Agency guidelines, not all the fees that may have been paid.
Receipts issued in February will cover only terms or sessions attended during the prior calendar year. As a consequence, amounts paid in November relating to the following Winter Semester that commences in January and ends in April will not be included until the next year. Tuition and related fees paid for courses that extend beyond the calendar year-end will be pro-rated on the T2202A according to the period of course delivery pertaining to each calendar year. For example, if a course has an October 1 start date and a March 31 end date, only 50 percent of the tuition and related fees representing October through December period will be reflected in the current year T22002A, and the remaining 50 percent, representing January through March will be reflected on the following year’s T2202A.