Students in career and credit extension programs receive forms, as per Canada Revenue Agency guidelines. Students in English Language Learning (ELL), Academic Upgrading and non-credit Continuing Education courses 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.