T2202 Tuition Tax Credit Information

What is a T2202?

A T2202 Tuition and Enrolment Certificate is an official Canada Revenue Agency (CRA) tax slip used to claim eligible tuition expenses on your personal Canadian income tax return.

Your T2202 is based on eligible training completed during the calendar year, not simply the amount of money you paid or deposited with Spectrum Airways.

Example: If you completed eligible CPL training in 2026, that eligible training will be reported on your 2026 T2202.

Who is eligible for a T2202?

Flight training must be vocational to qualify for a T2202.

What is vocational flight training?

Vocational training is flight training undertaken for the purpose of obtaining an occupational skill, such as becoming a Commercial Pilot or Flight Instructor.

At Spectrum Airways, eligible vocational training may include:

  • Private Pilot Licence (PPL) – only when completed in pursuit of a Commercial Pilot Licence or other qualifying occupational purpose

  • Night Rating – only when completed in pursuit of a Commercial Pilot Licence or other qualifying occupational purpose

  • Commercial Pilot Licence (CPL)

  • Multi-Engine Rating when part of eligible vocational training (CPL)

  • Instrument Rating when part of eligible vocational training (CPL)

  • Flight Instructor Rating

Important

A Private Pilot Licence or Night Rating completed for recreational or personal purposes is not eligible for a T2202.

If you are completing your PPL with the intention of continuing toward your CPL and a career as a professional pilot, your eligible PPL training may qualify.

Are there any other requirements?

To qualify for a T2202, you must also:

  • Be enrolled in an eligible course or program that is more than 3 consecutive weeks in duration.

  • Spend at least 12 hours during the month on courses in the program.

  • Provide Spectrum Airways with the required personal information, including your Social Insurance Number (SIN).

How much of my flight training will be included on my T2202?

Your T2202 will not necessarily equal the total amount you paid Spectrum Airways during the year.

For eligible flight training, the amount reported is based on the eligible training completed toward each licence or rating, subject to the applicable training-hour limits.

Eligible training hours are carried forward from year to year within the same licence or rating program. The applicable training-hour limit does not reset at the beginning of a new calendar year.

For example, if you complete 25 eligible PPL hours in one year, those 25 hours count toward the 45-hour PPL limit. In the following year, only the remaining eligible hours, up to the 45-hour total limit, can be included on your T2202.

This same approach applies to each licence or rating: hours completed in previous years are carried forward and continue to count toward the applicable training-hour limit for that program. Training completed above the eligible limit will not be included on your T2202.

Other expenses, such as licensing fees, books, supplies, equipment and other non-eligible costs, are also not included.

What are the eligible flight-training hour limits?

Private Pilot Licence (PPL)*: 45 hours total

  • 33 hours Dual

  • 12 hours Solo

*PPL training is only eligible when completed in pursuit of a CPL or another qualifying occupational purpose.

Night Rating*

  • 10 hours Dual

  • 5 hours Solo

*Night Rating training is only eligible when completed as part of qualifying vocational training.

Commercial Pilot Licence (CPL): 65 hours total

  • 35 hours Dual

  • 30 hours Solo

Multi-Engine Rating

  • There is no minimum flight-time requirement.

Instrument Rating

  • 40 hours Dual total

Flight Instructor Rating

  • 30 hours Dual

  • 25 hours PGI

What if I completed training over more than one year?

Eligible training hours are carried forward from previous years when determining the applicable training limits.

For example, if you completed part of your eligible PPL training in 2025 and finished your PPL in 2026, Spectrum Airways will take the eligible hours already completed in 2025 into account when calculating the amount that can be reported for 2026.

The training-hour limits do not reset each calendar year.

What do I need to do to receive my T2202?

At the beginning of January each year, Spectrum Airways sends an email regarding T2202s for training completed during the previous calendar year.

Students requesting a T2202 must complete our T2202 Information Form. You must complete this form for Spectrum Airways to process your T2202.

The form provides us with the information required to review your eligibility and prepare your T2202, including your SIN and information about the licence or rating you were working toward.

When will I receive my T2202?

T2202 forms are issued by the end of February each year for eligible training completed during the previous calendar year.

You will receive an email from Spectrum Airways when your T2202 is ready.


Important Reminder:

A T2202 is not based simply on how much money you paid Spectrum Airways.

The amount reported depends on:

  • Whether your training qualifies as vocational/occupational training

  • The licence or rating you were working toward

  • The eligible training you completed during the calendar year

  • Eligible training completed in previous years

  • The applicable training-hour limits

For additional information about T2202 requirements, please refer to the Canada Revenue Agency's T2202 guidance.