Income Tax

Every year at this time the government of Canada requests that residents of Canada reconcile their earnings and expenses with the amount of tax that must be contributed. International students have the right and some have the responsibility to file their income tax return. Below is information that international students may find helpful when navigating the Canadian tax system.

• Tuition Receipts
• What do I need?
• Definitions
• Frequently Asked Questions

Tuition Income Tax Receipt - T2202A

Income tax receipts for your tuition fees in 2006 were mailed out February 28th, 2007. Please ensure that your address is current with the college. Reprints will not be available until after March 20th, 2006. If you did not receive your T2202A, please contact your school.

What do I need to apply?

• Your tuition receipt (T2202A)
• Your rent receipts for January to December 2006
• Public Transit receipts for passes purchased that were at least one month in duration
• Your textbook receipts
• Your T4 or T4A or T5 slip for any income you may have earned
• A completed Determination of Residency form (NR74-03E)
  • available by download or in the International Department
• Your Social Insurance Number (SIN)
  or
• A Completed Individual Tax Number form (T1261)
  • available by download or in the International Department
• Photocopy of the front page of your passport
• Photocopy of your study permit

Definitions:

T2202A - the official income tax receipt issued by Niagara College stating the amount of tuition fees in the year 2006.

T4 - the official income tax receipt the records the money you have earned and the tax you have paid for work done in Canada between January 1st and December 3st 2006.

T4A - the official income tax receipt for income from scholarships or bursaries you received in 2006.

T5 - the official income tax receipt that shows the money you have earned in Canada through investments. This could be interest you have earned through your bank account.

Determination of Residency - a form (NR74-03E) that helps the Canada Revenue Agency determine if you are a non-resident, deemed resident or resident in Canada. This determination does not affect your immigration status. You can download this form or pick it up from the International Department. You should submit this form with your application.

Individual Tax Number - a form (T1261) for non-residents who would like to file an income tax return but are not eligible for a Social Insurance Number. You can download this form or pick it up from the International Department. You should submit this form, with a photocopy of your passport and study permit, with your application.

Frequently Asked Questions:

Q - Where can I get forms for completing my tax return?
A - There are several places where forms are available. You can pick them up at the St. Catharines Tax Services office located on 32 Church Street or at any postal outlet. You can also download the forms from the Canada Revenue Agency website. The volunteers who are coming to Niagara College will also have forms available.

Q - Can I file a tax return if I do not have a Social Insurance Number (SIN)?
A - International students who do not have a Social Insurance Number are still eligible to file their tax return. An individual tax number will be assigned when a T1261 form is completed and submitted with the application. Only students who have earned income through employment are required to have a valid SIN.

Q - Why would I file an income tax return if I do not have income?
A - You may qualify for a Goods and Services Tax (GST) credit and/or a property tax rebate. You can also carry forward the education amount from the current year to a future year when you may have income to offset the amount of tax you must pay.

Q - How much money will I get back?
A - It is difficult to say exactly how much money you will get back from the Canadian government. It is based on how much tax you have paid and what your deductions are.

Q - Do I get a refund on my tuition?
A - Unfortunately no. But you can claim your tuition as a deduction against the tax that you have paid. If you do not have an income, your tuition will be carried over to the next tax year when you do.

Q - Can I claim my homestay fee?
A - You can claim the part of your homestay fee that is rent, not food or utilities. Check with your homestay family to see how much of your fee they are claiming as income on their taxes.

Q - What is the deadline for filing my income tax return?
A - There is only a deadline to file if you owe the government money - April 30, 2006. It is unlikely that as an international student you will owe the government money therefore there is no deadline.