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Students must use the Tuition and Education Credit Certificate (T2202) on their own tax return until both the Federal and Provincial Tax payable is reduced to zero, after which the student may then transfer the balance of the credit to another eligible party using the reverse side of the T2202 form, as per the Income Tax Act. This requires the student's signature.
The T2202A tax receipt will be available through your STU-VIEW account each year in February for the previous tax year. For further information, please visit our Tuition Tax Receipts webpage.