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New Member
posted Oct 30, 2019 7:00:21 PM

Discrepancy in OSAP Dept and Registration Dept. of College.In OSAP I am full time and received full time OSAP T4A 105,In Reg. Dept. I am part time..Shall I pay tax?

Discrepancy in OSAP Dept and Registration Dept. of College.In OSAP Dept I am full time and received full time but In Reg. Dept. I am part time.Now CRA has mailed me that I have to pay tax for box 105 T4A because I have been part time ..

I have been student from sept 2017 till Dec 2018.

I assumed from the beginning that full time is full time in all sections of college but now they have different meaning for full time and part time..They do not take responsibility and I do not know what to do with this tax claim from CRA?Who is responsible for this problem?

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3 Replies
Level 11
Oct 30, 2019 7:00:22 PM

To better assist you, we'll need a bit more detail. On your tuition slip (the T2202A that lists your tuition amount), are your months of attendance listed in Box B or Box C?

New Member
Oct 30, 2019 7:00:24 PM

Hello Yes it has mentioned 4 months for Autumn 2017.The point is that CRA has considered my T4A as income because the T2202A shows part time.

Level 11
Oct 30, 2019 7:00:25 PM

Because your tuition slip has you listed as a part-time student, CRA considers you to be a part-time student. However, you are still eligible for a scholarship/bursary exemption, even though you're not full-time. The difference is scholarship/bursary income for p/t students is limited to the tuition paid (plus related program fees). There's a calculation chart at the end of this PDF that will help you determine the exact amount of income that's not exempt:   https://www.canada.ca/content/dam/cra-arc/formspubs/pub/p105/p105-17e.pdf