The Canada Revenue Agency (CRA) notes that a part-time student is considered a full-time student if they were enrolled in a qualifying education program and are:

• eligible for the disability tax credit; or
• have, in the year, a mental or physical impairment and a medical doctor, a nurse practitioner or a specified individual has certified in writing that the effects of the impairment are such that the student cannot reasonably be expected to be enrolled as a full-time student while so impaired.

Determining eligibility for the Disability Tax Credit is between the CRA and the individual.  Institutions do not determine this and as such, cannot make modifications to T2202s to address a student's disability or provide advice or counsel on how to claim the Disability Tax Credit.

Additional information

In depth questions related to taxes and the T2202 form should be directed to the Canada Revenue Agency.