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What's New For 2002

   Home Buyers Plan

   Moving Expenses

   Apprentice Tools

   Adult Tuition Assistance

   Education Amount

   Medical Expenses

   Business Losses

General Information

Getting Started

After you File

Identification & Marital Status

GST Credit

Income Sources

Tax Deductions

Tax Credits

Refund or Balance Owing

You can claim this amount for each whole or part month in 2002 in which you were enrolled in a qualifying program. If you were under 16 at the end of the year, you can claim this amount only for courses you took at the post-secondary level.

Generally, you cannot claim this amount for a program for which you received a reimbursement, benefit, grant, or allowance, or for a program related to your job if you received a salary or wages while studying. These amounts do not include others, such as scholarships and student loans.

However, you now can claim this amount even if you received and included in your income any financial assistance provided under either:

• Part II of the Employment Insurance Act (and shown in box 20 of your T4E slip) or a labour-market development agreement as part of a similar provincial or territorial program; or

• a program developed under the authority of the Department of Human Resources Development Act.

Your educational institution has to complete and give you either Form T2202, Education Amount Certificate, or Form T2202A, Tuition and Education Amounts Certificate, to confirm the period in which you were enrolled in a qualifying program. The following amounts apply for each month in which you were enrolled:

• If you were enrolled full time, you can claim $400 per month.

• If you attended only part time, and you can claim an amount on line 316, you can claim $400 per month.

• If you could attend only part time because you had an impairment that restricted you in one of the activities listed at line 316, but your condition was not severe and prolonged, you can claim $400 per month. In that case, have an authorized person either complete Part 3 of Form T2202 or give you a signed letter certifying your impairment.

• If you were enrolled part time, you can claim $120 per month.

You cannot claim more than one education amount for a particular month.

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