Students in career programs, credit extension classes, and (as of 2018), most non-credit Continuing Education courses receive forms -- as per Canada Revenue Agency guidelines. Students in English Language Learning (ELL) and Academic Upgrading are not eligible.
The student must also:
- have paid a minimum of $100 in a taxation year for tuition fees;
- have attended a program for a minimum of three consecutive weeks and at least 12 hours per month; and
- be 16 years of age or older.
More information about eligible programs can be found on the Canada Revenue Agency website.