Students often have simpler returns than business owners, but missing slips or misunderstood credits can still cause problems. This checklist is designed for Canadian students, first-time filers, and families helping students prepare.
Documents To Gather
Start with:
- T2202 tuition and enrolment certificate from your school
- T4 slips from part-time or summer employment
- T4A slips for scholarships, bursaries, grants, or other income
- receipts or statements for eligible student loan interest
- medical or donation receipts, if applicable
- prior-year Notice of Assessment, if available
- direct deposit details for CRA, if you want refunds and benefits deposited electronically
Do not assume all slips are available at the same time. Check CRA My Account and your school portal if something appears to be missing.
Filing May Still Be Useful With Low Income
CRA states that students must file in certain situations, such as when tax is payable. Even when filing is not required, students may want to file to claim a refund, allow CRA to determine GST/HST credit eligibility, report income for future RRSP deduction room, or carry forward unused tuition amounts.
Student Credits And Deductions To Review
Common student areas include:
- tuition amounts reported on T2202
- interest paid on eligible student loans
- moving expenses, where CRA conditions are met
- child care expenses, where applicable
- GST/HST credit eligibility
- unused tuition amounts carried forward from prior years
Eligibility depends on the student’s facts. Keep supporting documents in case CRA asks for them later.
Common Mistakes To Avoid
- filing before all slips are available
- forgetting T4A income from scholarships or grants
- assuming every school-related cost is eligible tuition
- missing student loan interest statements
- reporting the wrong province of residence for December 31
- sending sensitive tax documents through a general contact form
Safer Document Sharing
The general website form is only for inquiries. Do not send SINs, T2202 slips, CRA credentials, banking details, IDs, or uploads through it. After a consultation is confirmed, Saihaj Tax can explain the safest next step for document sharing.