Did You Know – Invigilation and Taxes

Did you pay exam invigilation fees for AU courses in 2013? If you have receipts for those fees, you can include them on your 2013 Canadian income tax return.

Add the amounts from your exam invigilation receipts to the amounts from your T2202A tuition receipts and include them on your return. For the federal tax calculation, enter the total of the two amounts on line 2 (box 320) “Eligible tuition fees paid for 2013” on Schedule 11 “Tuition, Education, and Textbook Amounts.”

Tuition from other universities includes the cost of exam invigilation. Because AU students pay their exam invigilator directly, the fees are not included in the AU-issued T2202A. Canada Revenue Agency considers such fees as part of tuition and therefore students should include exam invigilation fees on their return.

Exam invigilation receipts should include the following information: the name of the institution that provided invigilation services, the name of the student, the date, and the course the exam was for, and, of course, the cost. No other costs can be claimed (for example, parking,) even if the student has a receipt.

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