Notice for Tax Returns

Changes made by the CRA’s Tuition Tax Receipt for 2025 and going forward, will require
flight schools to issue the T2202 form before the end of February each year. The new
rules stipulate that tax receipts are to be issued for qualifying students. In order to be
considered a qualifying student: an individual must spend not less than 12 hours in the
month on courses in the program. Ground school, flight training and ground briefings
will all count towards the 12 hour minimum IF done at the same school. If you are
training at two schools simultaneously or conducting ground school online with
another flight school, these hours will not count towards your “Program”. For this
reason, the tax receipt that will be sent to CRA will only take into account the fees paid
for the months at the Brantford Flight Centre that you are quantified as a qualifying
student. Please also note that to qualify for a program, the course must be more than 3
weeks in duration.
For more information about the CRA directives please visit here.