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FAQs for Tax Receipts
When is my tax receipt available?
Tax receipts will be available online no later than February 28 of each year. You may access it via My CGA Profile and then follow the links for tax receipts.
I did not get any months on my tax receipt?
If you did not register and take any courses with CGA during the 2008 year, we are unable to give you any months on your T2202. Only on?line courses qualify with the exception of the Business cases as they are considered a full time course.
What is the difference between Education tax credit and tuition receipt?
The education tax credit allows you a specific number of months based on full time study. The tuition receipt is for course fees and annual student fees paid to the Association. You will see both on the T2202 if you were registered for any online courses with CGA.
What qualifies for the education tax credit?
A student who is in regular attendance in a qualifying educational program is considered to be enrolled as a full-time student. Similarly, a student who is participating in post-graduate studies on a regular basis in a particular month is ordinarily considered to be enrolled as a full-time student if the student is registered for the regular academic year even though the requirements for attendance in class for such studies are minimal. Therefore, such a student who spends much of the time in a laboratory or library engaged in research or writing a thesis or who spends part of the academic year engaged in research elsewhere than at the university would normally be regarded as being a full-time student at the institution where the student is so registered.
What is a qualifying education program?
To be a "qualifying educational program" as defined in subsection 118.6(1), a program must run for at least three consecutive weeks and must require instruction or work in the program of at least ten hours a week throughout its duration and not simply for a minimum three-week period.
I am currently a student, is the annual tuition included in the T2202 or should I receive two separate receipts?
The annual fee CGA students pay each year is classified as tuition for tax purposes and is included in your T2202 as required by the CRA. Only members who have been granted their CGA designation pay professional dues. They receive a separate tax receipt for these membership dues.
I transferred from an affiliate to CGA AB. I had paid the 2008 fees to the affiliate, but felt that since I am now with CGA AB you would be providing the receipt.
The receipt must be issued by the province to which you paid the fees. You should be receiving a receipt from affiliate, but you may want to contact them to confirm that they have your correct address.
I noticed in my tax receipt that I did not get "Part Time" status for the BC2 course that I was enrolled for last year and I was wondering why BC2 did not qualify as we put in approximately 70 to 80 hours over the 3 month period to complete the case?
The BC2 course does not qualify for education tax credit either part time or full time. In order to qualify the course must be at least 3 consecutive weeks long and you must put in at least 10 hours per week.
Are the partner courses I registered with CGA but took with SAIT/NAIT eligible?
The institution through which you took the partner course will issue you a tax receipt for courses registered with them. CGA does not issues tax receipts for partner courses. Only textbooks are purchased through CGA for partner courses and are not eligible for a tax receipt.
How are the 2nd session courses split?
Any courses taken December to March are prorated with 30% in the year paid and 70% in the following year because they are over two tax years.
Are the non-active fees I paid eligible for a tax receipt?
Yes the non-active fees will appear on you T2202.
Do the PCH, CH or SUP fees I paid qualify for the Education tax credit?
No these exam fees are not eligible for the Education tax credit, however they are eligible for a tuition receipt and will be included on your T2202.
Do the assignment late fees, late enrolment fee and exam deferral fees I have paid qualify for a tuition receipt?
No these fees are not considered tuition, they are considered penalty fees and therefore are not eligible for a tax receipt.
I paid student fees in the previous year, but now am a member how do I access my receipt?
Log into My CGA Profile and at the bottom of the screen will be a link for student tax receipts.