Get your tax receipts
The university issues tax slips for tuition, transit fees, scholarships and other employment income as required by the Canada Revenue Agency (CRA). Some tax receipts including the T2202A Tax Credit Form, Public Transit Tax Receipt and T4A Scholarship Tax Form are available online.
If you don’t have access to a printer or know someone who is having trouble getting this information online a printed copy can be requested from Student Accounts (306-966-4595).
T2202A Tuition and Education Tax Receipt
This form is used to certify a student's eligibility for tuition and education amounts. Students also use it to show transfers of tuition and education amounts to a designated person.
The T2202A does not get submitted with your student's tax return but is required when transferring amounts to someone else as permitted by Canada Revenue Agency (CRA), and/or if you are being audited by CRA.
If you viewed your printable T2202A tax form a second time it may have a "Duplicate" notation but it still valid and can be used for your tax return.
The student registration system does not always calculate the number of months correctly. University staff manually correct these forms resulting in an "Amended" status. Even though the tax form has a notation of "Amended", it is still a valid tax receipt that can be used to support your tuition and education tax credit claim. If you filed your tax return based on the original T2202A, you will need to file an amended tax return.
There are several reasons why Eligible Tuition Fees in Box A of your T2202A tax form does not equal the amount of tuition and fees you were assessed :
- Not all student fees are eligible for a tax credit. Student union fees and health and dental fees are examples of fees that do not qualify under CRA regulations.
- The amount reported is the lower of the eligible assessed amounts and the amount that you have paid. If you have not paid all of your assessed tuition and fees, the eligible amount will show the lower amount.
Financial appeal outcomes and/or payments made in the current year for tuition and fees related to prior tax years may affect your tax information
Your financial appeal and payments of past-due balances may result in changes to your T2202A from a previous tax year(s). You should contact Student Accounts at 306-966-4595 to obtain your revised T2202A(s). It is your responsibility to notify the Canada Revenue Agency (CRA) of any changes to your tax information. For more information, consult your tax advisor or the CRA for details on how to change your return.
Application fees are not included in the amount showing on your T2202A as they are usually paid before your student number is assigned and your student account established. As application fees are eligible for a tax credit, you will need to hold on to the receipt or proof of payment which was provided when you paid the fee if you wish to claim the fee.
Public Transit Tax Receipt
If you’ve been assessed the U-Pass transit fee, you’ll be eligible for the transit pass tax credit which can be claimed in the appropriate calendar year. Your Account Summary by Term can be used to support your public transit pass tax credit.
The printout of your Fee Assessment which shows your Name, Student Number and the Transit Fee assessment should not be submitted with your tax return but kept as proof of purchase in case you are audited by CRA.
T4A scholarship tax slip
The University issues T4A slips to students who received University of Saskatchewan scholarships, bursaries, prizes, grants or fellowships. The slip is mailed to the address on record at the end of February each year so please ensure your address is current to prevent delays in receiving your T4A.
The full amount of scholarships, fellowships or bursaries that are received by you as a student with respect to your enrolment in a program that entitles you to claim the full-time education amount are not taxable and do not have to be reported as income on your tax return. If you only claimed the part-time education tax credit, your scholarship exemption is limited to the sum of the cost of materials related to the program (e.g. books, lab coats, brushes, paints) plus the tuition and other fees paid in respect of the program. If you are not eligible for the education amount, the part of the post-secondary scholarships, fellowships or bursaries that is more than $500 must be reported on your tax return.
Graduate retention program
Under the Government of Saskatchewan’s Graduate Retention Program graduates may be eligible for a refund up to $20,000 of tuition fees you pay. To make this claim, you require a graduate retention program certificate to be submitted with the amount of tuition paid when filing your Saskatchewan income tax. As well, you would complete CRA’s form RC360.
The University of Saskatchewan applies for the Saskatchewan Graduate Retention Program certificate on behalf of its graduates if they provide their social insurance number in the appropriate section on their Application to Graduate. Graduates can contact Student Central to confirm whether the U of S has applied on their behalf.
Canada income tax
Income tax is administered by the Canada Revenue Agency (CRA). The Canadian income tax year is January 1 – December 31 of every year. You are responsible to determine your tax payable for each taxation year and file an income tax return. If you owe taxes you have to pay it by April 30th for the preceding year. The deadline for filing personal tax is April 30th each year. If you are unable to pay a balance owing, contact CRA to arrange a payment plan.
When you need to file a return
You must file a return if you:
- owe income tax to the government;
- expect an income tax refund from the government;
- are applying for the GST credit (which provides cash payments to low- and middle-income taxpayers, to help offset the costs of paying GST on taxable purchases);
- are eligible to receive the child tax credit (for low- and middle-income taxpayers with children); or
- are asked by the CRA to file a return.
In most cases you are not required to pay taxes on your money received from scholarships, bursaries, or fellowships.
Since the Canadian tax system is based on residency, not citizenship, most international students have to “file a return” (submit an income tax form to the government).
The Canada Revenue Agency (CRA) requires you to have a Social Insurance Number (SIN) or Individual Tax Number for identity for income tax purposes. If you are eligible and would like to apply for a SIN number, please visit the Service Canada website for more information. If you are ineligible to get a SIN (you are not working on campus and don’t hold a work permit), you will need to apply for an Individual Tax Number using form Application for a CRA Individual Tax Number for Non-Residents. The earlier you do this the better as it will save you time when completing a tax return. Once you have your Individual Tax Number, you can apply for your GST credit.
If you do not have a SIN or ITN when you are ready to file your tax return, send an ITN application together with the tax return, using the address on the ITN form.
The University cannot provide tax advice. Each student must determine if they are eligible for these tax credits based on their own circumstances. To find out more about credits and your eligibility, you should consult a tax professional or the Canada Revenue Agency (CRA).
A 5% goods and services tax (GST) is levied on most items and services for sale in Canada; and 6% provincial sales tax (PST) in Saskatchewan. A GST credit is available to help lower income families handle the cost of paying the sales tax.
International Students - If you are considered a resident in Canada for tax purposes you may be eligible to receive this credit when you arrive in Canada and each year you are a resident. Apply as soon as you arrive in Canada for the year you become a resident of Canada for tax purposes and apply again each year on your annual income tax return.There is also a credit calculated for the PST with the GST credit.
Canadian Child Tax Benefit
The Canada Child Tax Benefit is a tax-free monthly payment made to eligible families to help them with the cost of raising children under age 18. A temporary resident who has lived in Canada for the previous 18 months, and who has a valid permit in the 19th month may be eligible to apply. Eligibility information and applications can be found on Canada Revenue’s site.