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