Certification of post-secondary educational institution

The Minister of Employment and Social Development Canada (ESDC) certifies post-secondary institutions under the Income Tax Act so they can provide students with T2202A certificates to claim education-related tax credits, such as the tuition tax credit and the education and textbook tax credits. More details about certification can be found in the Certification Policy for Educational Institutions Providing Occupational Skills Training.

Who needs to be certified by ESDC

  • Educational institutions (EI), whether public or private, do not need to be certified if they have already been designated by a province for the purposes of student financial assistance.
  • Except in Quebec, non-designated EIs do not need to be certified by ESDC if they are registered under a provincial or territorial legislation.

The programs and courses offered by these EIs already meet the eligibility criteria for the tuition, education and textbook tax credits.

  • EIs that are not registered under a provincial or territorial legislation or policy may be eligible to be certified by ESDC if they offer programs, courses or specific training that allows students to gain or improve their skills in a specific occupation.

To check if a specific EI is registered under provincial or territorial legislation or policy, consult the list of designated educational institutions or the appropriate provincial or territorial authorities:

Alberta

Private Vocational Training Branch
Alberta Advanced Education and Technology
Commerce Place, 10th Floor
10155 – 102 Street
Edmonton, Alberta T5J 4L5
Phone: 780-427-5609
Fax: 780-427-5920
Please consult the Alberta Post-Secondary Education Information search tool to determine if a post-secondary institution is recognized by Alberta Advanced Education.

British Columbia

Registrar
Private Career Training Institutions Agency of British Columbia (PCTIA)
203-1155 West Pender Street
Vancouver, British Columbia V6E 2P4
Phone: 604-569-0033
Fax: 778-945-0606
Toll Free: 1-800-661-7441
Please consult the PCTIA search tool to determine if a post-secondary institution is recognized by British Columbia.

Manitoba

Private Vocational Institutions
Manitoba Department of Advanced Education and Literacy (AEL)
401 – 1181 Portage Avenue
Winnipeg, Manitoba R3G 0T3
Phone: 204-945-8507
Please consult the AEL’s Listing of Private Vocational Institutions to determine if a post-secondary institution is recognized by Manitoba.

New Brunswick

Private Occupational Training Branch
New Brunswick Post-Secondary Education Training and Labour
Chestnut Complex, 470 York Street, P.O. Box 6000
Fredericton, New Brunswick E3B 5H1
Phone: 506-453-2597
Fax: 506-444-5394
Please consult the Private Career Colleges page for the List of Registered Colleges to determine if a post-secondary institution is recognized by New Brunswick.

Newfoundland & Labrador

Private Training Institutions
Newfoundland & Labrador Department of Education
P.O. Box 8700
St. John’s, NL A1B 4J6
Phone: 709-729-3102
Fax: 709-729-0243
Please consult the Private Training Institution Directory to determine if a post-secondary institution is recognized by the Newfoundland & Labrador Department of Education.

Northwest Territories

Northwest Territories Education, Culture and Employment
P.O. Box 1320
Yellowknife, NWT X1A 2L9
Phone: 867-920-3422
Fax: 867-873-0200

Nova Scotia

Private Training Institutions
Department of Labour and Advanced Education
2021 Brunswick Street
Halifax, NS B3K 2Y5
Phone: 902-424-5636
Fax: 902-424-6656
Please consult the Registered Colleges Search Tool to determine if a post-secondary institution is recognized by Nova Scotia.

Nunavut

Adult Learning & Post Secondary Services
Nunavut Department of Education
P.O. Box 390
Arviat, NU X0C 0E0
Phone: 877-860-0680
Fax: 877-860-0167

Ontario

Private Career Colleges (PCC) Branch
Ontario Ministry of Training, Colleges & Universities
900 Bay Street, 9th Floor, Mowat Block
Toronto, ON M7A 1L2
Phone: 416-326-1234
Fax: 416-314-0499
Toll Free: 1-800-267-8097
Please consult the private career college search tool to determine if a post-secondary institution is recognized by Ontario.

Prince Edward Island

Prince Edward Island Department of Innovation & Advanced Learning
105 Rochfort Street, P.O. Box 2000
Charlottetown, Prince Edward Island C1A 7N8
Phone: 902-368-4240
Fax: 902-368-4242
Please consult the Listings of Private Training Schools and Career Colleges to determine if a post-secondary institution is recognized by Prince Edward Island.

Québec

Revenu Québec
3800 de Marly Street
Québec, Québec G1X 4A5
Toll Free: 1-888-830-7747
Please consult the Québec search tool to determine if a post-secondary institution is recognized by Québec.

Saskatchewan

Universities and Private Vocational Schools Branch
Ministry of Advanced Education
1120-2010 12th Avenue
Regina, Saskatchewan S4P 0M3
Phone: 306-787-5763
Fax: 306-798-3379
Please consult the Post-Secondary Institutions and Programs resource to determine if a post-secondary institution is recognized by Saskatchewan.

Yukon

Apprenticeship Training Programs
Yukon Department of Education
Advanced Education Branch
Government of Yukon
P.O. Box 2703
Whitehorse, YK Y1A 2C6
Phone: 867-667-5140
Fax: 867-667-8555
Toll Free: 1-800-661-0408 local 5140
Please consult the list of trade schools to determine if a post-secondary institution is recognized by the Yukon.

If a registered EI no longer meets the requirements for registration under provincial or territorial legislation or policy, it also needs to be certified by ESDC in order to continue to issue T2202A certificates to its students. As well, all private EIs in Quebec must be certified if they offer appropriate programs, courses or training even if they are registered under provincial legislation. To check if a specific EI is already certified, the list of certified institutions may be consulted.

Eligibility criteria

To be certified, an EI that is not registered or designated under provincial legislation or policy must:

  • have a legally registered business name and offer courses or training in Canada;
  • be a college, school, professional organization or business that gives courses other than courses that result in university credits;
  • offer one or more programs of study that allows a person to gain or improve the skills needed to work in an occupation listed in the National Occupational Classification;
  • be designated in the Province of Quebec as a vocational or trade school;
  • be able to demonstrate either that:
    • registration is not required under the province/territories’ post secondary education legislation or policy; or
    • designation is not required under the Northwest Territories Private Vocational Training Designation Directive.
  • submit an application to the Minister of ESDC by December 31 to obtain certification effective within the same taxation year of application.

The certification eligibility criteria are established by the Minister of ESDC and can be modified to meet new requirements.

Application process

All EIs requesting certification must submit the following documents, for each campus, based on its address:

  • a copy of the certification application form signed by the person authorized to submit a request for certification on behalf of the institution (whether the owner, the president, or the director general of the EI);
  • a copy of the official registration certificate of the EI’s business or corporate name (a numbered company is not acceptable);
  • a proof of designation under Quebec’s Private Schools Act, if applicable;
  • an up-to-date written statement that registration under provincial or territorial legislation is not required (an exemption letter) from the jurisdiction where the EI is located. EIs offering online or correspondence courses only need to provide the letter or the exemption from the province or the territory where their headquarters is located;
  • if applicable, a copy of the operating certificate issued by Transport Canada (for flying schools and clubs); and
  • a copy of the program of study form, which links the EI’s programs of study to the occupations listed in the National Occupational Classification.

Please send the request for certification and all supporting documents to ESDC by mail, courier, fax or email by December 31 so that the certification can be valid for that tax year. The EI’s certification can only begin in the year in which the request is signed and dated. Certification cannot be retroactively applied to previous years.

Certification of Educational Institutions
Learning Branch
Employment and Social Development Canada
200 Montcalm Street
P.O. Box 2090
Gatineau, Quebec K1A 0J9

Toll Free: 1-866-517-5650
Fax: 819-654-8489
Email (scanned documents): CDU-UAD@hrsdc-rhdcc.gc.ca

Duration of certification

Certification is in effect from January 1 to December 31 of the year of the request, based on the date that the request form is signed, and is valid for a maximum of five calendar years. After five years, a new request for certification must be submitted if the institution wishes to remain on the list of certified institutions.

ESDC will send a letter or email to each EI during the last year of its certification as a reminder to renew the certification before the end of the calendar year. EIs must complete a new request for certification and submit it to ESDC, along with the required documents, within 60 days of receiving the notification.

An EI’s certification may be reviewed at any time.

Update EI information

Once an EI is certified, its management must inform ESDC if any of the following changes occur:

  • a change of owner;
  • a change in the institution's name (the owner must provide the new official registration certificate);
  • a change of status (loss of designation or loss of provincial registration); or
  • a change of address.

The list of certified institutions will be updated accordingly.

It is important to keep the information on the list of certified institutions up to date. Students may not be allowed to claim their tax credits if the information on their T2202A certificate does not match the information on the list of certified institutions.

De-certification

An EI can lose its certification if:

  • the courses offered no longer meet the certification criteria; or
  • it does not provide the information and documents required to renew its certification.

EIs must submit a new request for certification five years after the initial date of certification to remain on the list of certified institutions.

Requesting a review of the certification decision

EIs that are denied certification can request a review. A request in writing should be submitted within 30 days of receiving the decision letter. Additional information may be required.

ESDC will review the documents originally provided and all other information provided with the request for review. Once the review is complete, ESDC will inform the EI in writing of the decision.

Certification Forms

Purpose: to qualify as a certified educational institution in Canada under the Income Tax Act in order to provide students with T2202A certificates to claim education-related tax credits, such as the tuition tax credit and the education and textbook tax credits.

Download the PDF version (271 KB)

Please note that this form is only for educational institutions in the province of Quebec.

Purpose: to qualify as a certified educational institution in Canada under the Income Tax Act in order to provide students with T2202A certificates to claim education-related tax credits, such as the tuition tax credit and the education and textbook tax credits.

Download the PDF version (270 KB)

The Program of Study Form links the program(s) of study offered by an educational institution to specific occupations listed under the National Occupational Classification (NOC).

Download the PDF version (267 KB)

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