Certification of educational institutions under the Income Tax Act – Apply for certification

Apply for certification

Verify if your institution is eligible to be certified

Educational institutions designated by the Canada Student Financial Assistance Program do not need to be certified because their programs and courses are already eligible for the tuition tax credit

To be certified under the Income Tax Act, all other educational institutions must:

have a legally registered business name and offer courses or training in Canada
be a college, school, professional organization or business that gives courses that do not result in university credits
offer one or more programs of study that allow students to gain or improve the skills needed to work in an occupation listed in the National Occupational Classification
be registered with the appropriate provincial or territorial authority as a private vocational or trade school or provide proof of exemption from registration

Note: Certification is in effect from January 1 of the year the application is submitted.

To apply for certification, educational institutions must submit the following documents for each location:

a signed copy of the certification application form
a copy of the official registration certificate of the educational institution's business or corporate name
documented proof of registration as a private vocational or trade school, or written statement that registration is not required (an exemption letter) from the jurisdiction where the educational institution is located

Note: Flight schools must also provide a copy of the operating certificate issued by Transport Canada.

by email: send the scanned certification request and scanned supporting documents to CDU-UAD@hrsdc-rhdcc.gc.ca
by mail or courier to:
- Certification of Educational Institutions
  Learning Branch
  Employment and Social Development Canada
  200 Montcalm Street
  P.O. Box 2090, Gatineau, Quebec K1A 0J9

Certification is in effect from January 1 of the year the application is submitted. It cannot be applied to previous years.