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Queen's University
 

University Registrar - Student Awards

OSAP Appeals

Exceptional Expenses (Student, Spouses, and Parents)

The exceptional expenses listed below may be used to decrease the amount of an individual’s expected contribution from their income. These reviews may be applied to the income of the parent(s) of a dependent student, or a student, and/or the spouse of a student in the pre-study and study period, as indicated below.

Note: exceptional expenses in the pre-study period will not cause an expected pre-study contribution to fall below the minimum expected contribution. 

 

Child/Spousal Support Payments

The amount of child support for a dependent child(ren) for whom the individual claiming the costs is not the custodial parent, or support to a former spouse, may be used to decrease the individual’s expected contribution from income.

Who is eligible for this review?

  • Parents of dependent students, for payments incurred in the year that is being used for assessment purposes, that is, estimated current year income or actual previous year income);
  • Students who are single (dependent or independent), married, or sole support parents for expenses incurred by the student in pre-study and study period;
  • The spouse of a married student, for expenses incurred in the student’s pre-study or study period regardless of whether the student was assessed using the spouse’s actual previous year income or estimated current year income.

Documentation required from the parent(s) of dependent students:

If assessment based on previous year actual income:

  • a copy of the Director’s Statement of Arrears issued by the Family Responsibility Office, Ministry of Community and Social Services, or a copy of the Notice of Assessment issued by Canada Revenue Agency (CRA).

If the parent is not reporting the support payments to CRA the following documentation is required:

  • a copy of the separation/divorce agreement indication that the parent has a legal responsibility to make payments to a child or former spouse;
  • proof that the payments have been made (e.g., receipts, cancelled cheques or a signed statement from the former spouse or custodial parent indicating that the payments were received)

If based on estimated current year income:

  • receipts which indicate the dates and amounts paid as of the start of the study period; and
  • a letter from the parent making the payments stating the amounts to be paid up to the end of the period covered by the estimated income.

Documentation required from student/spouse:

  • a copy of the separation/divorce agreement indicating that the student/spouse has a legal responsibility to make payments to a child or former spouse; and,
  • proof that the payments have been made (e.g., receipts, cancelled cheques or a signed statement from the former spouse or custodial parent indicating that the payments were received).  Documentation provided must confirm the dates and the amount of support paid.

 

Essential House Repairs

Individuals can claim the amount of essential home repairs paid (i.e., repairs required for health and safety reasons which are typically a one-time only expense and which are not covered by an insurance plan). Essential house repairs do not include expenses related to the day-to-day maintenance of the family home and cannot be cosmetic (e.g., paint, wallpaper, landscaping).

Who is eligible for this review? 

  • Parent of a dependent student (for expenses incurred in the year that is being used for assessment purposes, that is, estimated current year income or actual previous year income)
  • Students who are single independent, married, or sole support parents for expenses incurred by the student in pre-study and study period;
  • The spouse of a married student, for expenses incurred in the student’s pre-study or study period regardless of whether the student was assessed using the spouse’s actual or estimated income.

Documentation required from the parents of dependent students:

  • receipts itemizing expenses incurred, relevant dates, and proof of payment;
  • a letter from the parent describing the type and necessity of the repair; and,
  • a copy of the building permit/contract for the repairs (if applicable).

Documentation required from student/spouse:

  • receipts itemizing expenses incurred, and the amount and dates of payments made during the student’s pre-study period.
  • a letter from the student describing the type and necessity of the repair; and
  • a copy of the building permit/contract for the repairs (if applicable).

 

Funeral Costs

Individuals can claim the value of funeral costs which were not covered by the deceased’s estate, Canada Pension Plan (CPP) - Death Benefits, other government agency, or private insurance plan benefits.

Who is eligible for this review? 

  • Parents of a dependent student, for expenses incurred by the parent(s) in the year that is being used for assessment purposes,.
  • Students who are single (dependent or independent), married or sole support parents for expenses incurred by the student in the student’s pre-study or study period;
  • Spouses of married students, for expenses incurred in the student’s pre-study or study period. 

Documentation required from the parents of dependent students:

  • receipts from the funeral home to confirm the amount and dates of payments made by the parents;
  • a letter from the parents outlining the balance of the cost not covered from other sources;
  • a statement from the estate’s executor/executrix, CPP - Death Benefits, other government agency, and/or other private insurance plan(s) outlining the costs that will be covered (if not included in the statement from the funeral home).

Documentation required from students/spouse:

  • receipts from the funeral home to confirm the amount and dates of payments made during the student’s pre-study or study period.
  • a letter from the student/spouse outlining the balance of the cost not covered from other sources (if any); and,
  • a statement from the estate’s executor/executrix, CPP - Death Benefits, other government agency, and/or private insurance plans outlining the costs that will be covered (if not included in the statement from the funeral home).

 

Individuals can claim the value of legal fees, including, but not limited to, separation/divorce and criminal/civil cases.  Legal fees that are not permitted are those related to the purchase of a home and those related to the operation of a business. Amounts that have been billed but not yet paid cannot be claimed as exceptional expenses.

Who is eligible for this review? 

  • Parents of a dependent student, for expenses incurred by the parent(s) in the year that is being used for assessment purposes.
  • Students who are single (dependent or independent), married or sole support parents for expenses incurred by the student in the student’s pre-study or study period;
  • Spouses of married students for expenses incurred in the student’s pre-study or study period. 

Documentation required from the parents of dependent student:

  • an itemized statement from the parents’ lawyer indicating the reason for the costs, date of payments and amounts paid.

Documentation required from student/spouse:                                             

  • an itemized statement from the student’s and/or spouse’s lawyer indicating the reason for the costs, date of payments and amounts paid.

 

Uninsured Medical, Dental and Optical Expenses

Individuals can claim the costs of uninsured medical, dental and optical expenses for themselves, their spouse, or their dependent children, if applicable, which were not covered by OHIP, an employee benefit plan or a private insurance plan. If the reimbursement plans do not provide 100% coverage, the amount of the uncovered balance may be considered.

Uninsured medical expenses may include expenses for chiropractor and physiotherapy treatments and HIV/AIDS-related and psychotropic medications. Acupuncture treatments and holistic medications are not allowable review expenses.

All uninsured costs will be verified against line 330 and line 331 of the Canadian Income Tax Return (Individual) of the parent who claimed the expenses for tax purposes. Line 330 is for medical expenses claimed for self, spouse, common-law partner and child under 18 years of age. Line 331 is for medical expenses claimed for other dependants. 

Expenses claimed in excess of the amounts allowed by CRA in line 332 will not be considered.

Who can claim these expenses?

  • Parents of dependent students for cost that were incurred for themselves or their dependent children in the year that is being used for assessment purposes(i.e., actual previous year income or current year estimated income).
  • Married students and their spouses and sole support parents for costs incurred for themselves and/or their dependent children in the pre-study or study period;
  • Single dependent and independent students for costs incurred by the student in the pre-study and study period.

Documentation required from parents of dependent students:

If assessment based on actual previous year income:

  • certified copy of the parent’s Canadian Income Tax Return (Individual); or a working copy, including Schedule 1, Federal Tax, and Schedule 5, Details of Dependant; and, 
  • a CRA Notice of Assessment.

If assessment based on estimated current year income:

  • receipts from the physician, dentist or optometrist summarizing the costs incurred and a letter from the parent who will be claiming the costs on their income tax return, explaining what portion of the cost was uninsured and identification of the amounts that will be claimed on line 330 and/or line 331; or,
  • copies of all receipts for the payment of the uninsured costs being claimed, proof from the insurance company indicating the amount of the claim being covered and a letter from the parent who will be claiming the costs on the their income tax return, outlining the costs incurred and identification of the amounts that will be claimed on line 330 and/or line 331.

Documentation required for students/spouses:

  • receipts from the physician, dentist or optometrist confirming dates and amounts of any payments made during the pre-study or study period; and,
  • a letter from the student indicating that the costs were not or will not be paid by another person or claimed against OHIP, an employee benefit plan or a private insurance plan.

 

Educational Costs

Individuals can claim the costs of tuition, compulsory fees, and books and supplies paid for attendance at an educational institution, if the direct educational costs have been self-funded. If the costs have been funded by OSAP, the individual’s direct educational costs cannot be considered for review purposes. However, if the direct educational costs have been funded by Second Career (SC) or Ontario Skills Development (OSD), then the direct educational costs can be used as an exceptional expense in the OSAP assessment as long as the SC or OSD funding is reported as income.

Whose costs are eligible for this review?

  • Parents of dependent students for educational costs for full-time or part-time study incurred in the year that they are reporting their income for assessment purposes (i.e., estimated previous year income or estimated current year income).
  • Spouses of married students for educational costs for full-time or part-time study incurred during the student’s pre-study or study period. If the spouse is receiving SC or OSD funding, the FAA must use the spouse’s estimated current year income in the OSAP assessment in conjunction with this review.
  • Students who are single, married or sole support parents can claim their own educational costs for part-time studies in their pre-study period only.

Documentation required from parents of dependent students:

  • receipts for the amount of tuition, compulsory fees and books purchased (receipts must indicate the name of the educational institution attended);
  • if the costs of education have been SC or OSD, the parent must provide documentation from funding agency describing the costs that are being funded (e.g., tuition fees, books and supplies, living costs, transportation, and/or child care);
  • if the direct educational costs have not been funded by any government financial assistance (e.g., OSAP, SC, OSD), the parent must provide a letter stating that he/she did not receive any government financial assistance for the program costs.

Documentation required from students/spouses: 

  • receipts for the amount of tuition, compulsory fees and books purchased (receipts must indicate the name of the educational institution attended);
  • if the cost of education have been funded by SC or OSD, the student/spouse must provide documentation from the funding agency describing the costs that are being funded (e.g., tuition, fees, books and supplies, living costs, transportation, and/or child care);  
  • if the direct educational costs have not been funded by any government financial assistance (e.g., OSAP, SC or OSD), the student/spouse must provide a letter stating that he/she did not receive any government financial assistance for the program costs.

 

Full or Part-time Student Loan Payments

Minimum required full- or part-time government student loan payments made in the year for which the student reported the parents’ income to OSAP for assessment purposes. Payments to private lenders’ student loan programs cannot be considered unless the individual claiming the costs converted previously issued government-funded student loans to a private lender’s loan program.

Who is eligible for this review? 

  • Parents of dependent students for payments made in the year that they are reporting their income for OSAP assessment purposes (i.e., estimated current year or actual previous year);
  • Married students and their spouses for payments made in the pre-study and/or study period.
  • Students who are single (dependent or independent) or sole support parents for payments made in the pre-study and/or study period. 

Documentation required for parents of dependent students - Government loans:

If assessment based on actual previous year income:

  • copy of any/all government student loan consolidation agreements between the parent(s) and the financial institution or NSLSC; and,
  • a statement from the financial institution, NSLSC, collection agency or government agency indicating the total amount paid and the minimum required payments.

If assessment is based on estimated income:

  • copy of the government student loan consolidation agreement between the parent(s) and the financial institution or NSLSC; and,
  • a statement from the parent(s) indicating their minimum required monthly student loan payments for the estimated income year.

Documentation required for parents of dependent students - Previously-issued government student loans converted to private loans:

  • a signed statement from the financial institution confirming that government-funded student loans were converted to a private lenders loan program. The financial institution’s statement must indicate the total amount of converted student loan, the conversion date, and the amount of each loan payment attributed to the previously-issued government student loan. For parents being assessed using actual previous year income, the statement must reflect payments made during the previous year. For parents being assessed using an estimate of the current years income, the statement must reflect payments made during the current year.

Documentation required for students and spouses of married students -   Government loans:

  • copy of any/all government student loan consolidation agreements between the student/spouse and the financial institution or NSLSC; and
  • a statement from the financial institution, NSLSC, collection agency or government agency indicating the total amount paid during the pre-study period and/or study period and the minimum required payments.

Documentation required for students and spouses - if student/spouse converted previously-issued government student loans to private loans:

  • a signed statement from the financial institution confirming that government-funded student loans were converted to a private-lenders loan program. The financial institution’s statement must indicate the total amount of converted student loan, the date of conversion, and the amount of each loan payment attributed to the previously-issued government student loan during the student’s pre-study period and/or study period.

 

Repayment of Loan/Grant/Bursary Overawards

The repayment of a loan overaward and/or the repayment of a grant/bursary overaward may be claimed as an exceptional expense, if as a result of the repayment, the individual repays the loan and/or grant overaward in full.

Who is eligible for this review?

  • Parents of dependent students for payments made in the year that they are reporting their income for OSAP assessment purposes (i.e., estimated current year income or previous year actual income).
  • Married students and their spouses for payments made in the pre-study and/or study period.
  • Students who are single (dependent and independent) or sole support parents for payments made in the pre-study and/or study period.

Documentation required:

Loan Overawards

  • A copy of the receipt from the financial institution and/or NSLSC showing the date and the amount of the payment.

Grant Overawards:

  • For grants issued by Ontario, the student is to direct the repayment of funds to the ministry via their FAA.
  • The spouse of a student should be referred to the collection agency holding his/her account to make repayment arrangements, if necessary. Once repayment in full by certified funds has been processed, a receipt will be provided to the spouse that the student can submit to his/her FAA for exceptional expense review consideration.
  • For grant funds issued by the federal government through the NSLSC, the student must submit a copy of the receipt from the NSLSC to the FAA showing the date and amount of payment.

 

Child Care for Dependent Children with Disabilities 12 and Older

Parents of dependent students can claim the costs of child care/attendant care for their dependent children with disabilities who are 12 years of age and older in the year for which the parents have reported their incomes for assessment purposes

Documentation Required for parents of dependent students:

If assessment based on actual income:

  • certified copy of the parent’s  Canadian Income Tax Return (Individual); or
  • a working copy of the parent’s Canadian Income Tax Return (Individual) and a CRA Notice of Assessment.

If assessment based on estimated income:

  • a letter from the family which indicates the nature of the child’s disability and includes an estimate of the costs to be incurred and receipts for costs that have been paid to date for the estimated income year

 

Maintaining Two Residences

If a spouse must live in another community, away from the family home, because of employment or to attend postsecondary studies, the additional living costs related to the maintenance of the second residence, such as board, lodging and return travel costs can be claimed. Exceptional expenses can be claimed for the “away” spouse provided that, in employment situations the costs claimed are not covered by the spouse’s employer.

Who is eligible for this review?

  • Parents of dependent students. Actual expenses can be claimed provided that the costs claimed are not covered by the parent’s employer.
  • Married student who must live away from their spouse in the study period.

Documentation required for parents of dependent students:

Documentation must be based on the year for which the parents reported their incomes to OSAP for assessment purposes. (i.e., If the parent reported income based on actual previous year income, all costs and required documentation must be based on the previous year, not the current year.)

  • a letter from the parent(s) indicating that one parents must reside away from his/her family home (principal residence) for employment purposes;
  • a letter from both of the parent’s employers confirming the locations of each parent’s regular employment;
  • proof that the family is maintaining two residences (e.g., a copy of the rental agreement or mortgage from the second residence. 

Documentation required from married student:

  • a letter from the student indicating that he/she is residing away from his/her spouse and the reasons why the spouse did not relocate;
  • documentation indicating the student’s new address (e.g., rent receipt, telephone bill, or letter from lessor).

 

Care of Dependent Relatives

The costs of care for elderly or infirm relatives residing in Canada (excluding children) may be claimed as exceptional costs.  The dependent relative must be living in the household of the individual claiming the costs or in an institution, such as a nursing home. The maximum allowable cost is $2,000 per relative, and an overall maximum of $4,000 per family

Who is eligible for this review?

  • Parents of dependent students for costs incurred in the year for which the parents have reported their income for OSAP assessment purposes
  • Married students and the spouses of married students for costs incurred in the pre-study and/or study period;
  • Students who are sole support parents for costs incurred in the pre-study and/or study period;
  • Single independent students for costs incurred in the pre-study and/or student period;
  • Dependent students who are receiving CPP Disability Benefits for a dependent family member (living in Canada) with disabilities can also claim costs of care for that family member as exceptional costs in the pre-study and/or study period.

Documentation required for parents of dependent students:

  • a signed statement from the parents explaining the amount of support given, the address of the dependent relative, the reason for the support, and the relationship of the parent(s) to the relative.

If assessment based on actual previous year income:

  • if the dependent relative does not reside in the family home -receipts from the nursing home or institution for actual previous year income
  • if the dependant resides in the family home - confirmation of the costs incurred and paid by the family during the previous year, including all applicable receipts.

If assessment based on estimated current year income:

  • if the dependent relative does not reside in the family home -receipts from the nursing home or institution to date, for current year.
  • if the dependant resides in the family home - an estimate of the costs to be incurred by the family for the current year, including all applicable receipts to date and confirmation of the costs incurred and paid by the parents for the year prior to the start of the student’s study period.

Documentation required for students and spouses:

  • a signed statement from the student or spouse explaining the amount of support given, the address of the dependent relative, the reason for the support, and the relationship of the student or spouse to the relative.
  • If the dependent relative does not reside in the student’s/family home - receipts from the nursing home or institution to confirm expenses paid during the student’s pre-study period.
  • if the dependant resides in the family home - confirmation and supporting documentation of the costs incurred and paid by the student and his/her spouse (if applicable) for the year prior to the start of the student’s study period and an estimate of the costs to be incurred during the study period.
  • if the student is a dependent student, proof of receipt of CPP Disability Benefits for a dependent family member with disabilities

 

Contributions to a Registered Disability Savings Plan

The cost of contributions made toward a Registered Disability Savings Plan (RDSP) may be claimed as an exceptional expense. The RDSP contribution may be made for the applicants themselves, their spouse, or for one or more of their children, if applicable.  In addition, the contribution may be made by the parents of dependent students for the parents themselves or for one or more of their dependent children. 

Who is eligible for this review?

  • Parents of dependent students for the year in which the parents reported their income to OSAP for assessment purposes (i.e., estimated current year income or actual previous year income);
  • Married students and their spouses for contributions made in the pre-study and/or study period;
  • Students who are sole support parents for contributions made in the pre-study and/or study period;
  • Single dependent and independent students for contributions made in the pre-study and/or study period.

Documentation required for parents of dependent students:

Documentation must be based on the year for which the parents reported their incomes to OSAP for assessment purposes. (i.e., If the parent reported income for the previous year, documentation must be based on the previous year, not the current year.)

  • Documentation showing that an RDSP has been set up for the parent(s) or one or more of their children;
  • Proof of the amount of payments that have been made to the RDSP(s) for the applicable year;

Documentation required for students and spouse:

  • Documentation showing that an RDSP has been set up for the student, spouse, or one or more of their children;
  • Proof of the amount of payments that have been made to the RDSP(s) during the pre-study or study period.

 

Parents or Spouse Working in the U.S. and Filing Taxes in Canada and the U.S.

Parents of dependent students and spouses of married students who are working in the U.S. and who file income taxes in both Canada and the U.S. may claim the income tax liability in the U.S. as an exceptional expense.  This review is available only to parents of dependent students and spouses of married students who have reported actual previous year income for assessment purposes.

Documentation required:

  • a copy of the Notice of Assessment from Canada;
  • a copy of the Tax Return Transcript from the U.S.; and,
  • a letter from the students parents or spouse, as applicable, explaining their employment situation.

 

Adjustment for Double-counting of WSIB Compensation

An adjustment may be made to parental or spousal income if compensation received from the Workplace Safety and Insurance Board (WSIB) is double counted on line 150 of the parent or spouse’s income tax return.  WSIB compensation may be double counted in Line 150 if an employer paid the employee’s salary or sick credits while the employee was off work, and then WSIB reimbursed the employer.

Reporting of WSIB Income on Income Tax Return:
Line 150 (Total Income) includes:

  • Line 101, Employment income from Box 14 on individual’s T4 slips. This amount includes injury related compensation from employer;
  • Line 144, Workers Compensation Benefits from Box 10 of the individual’s T5007 issued by WSIB; showing the amount WSIB received by the employee directly from WSIB or reimbursed to the employer;

Line 229 (employment expenses)

  • From box 77 of the individual’s T4, showing the amount of reimbursement that the employer received from WSIB.

Who is eligible for this review?

  • Parents of dependent students who have reported actual 2012 income for assessment purposes;
  • Spouses/common-law partners of married students who have reported actual 2012 income for assessment purposes.

Documentation required:

  • Letter from WSIB specifying the amount of WSIB benefit that was double counted in line 150 of parent/spouse 2012 income tax return. [This should be consistent with the amount reported in Box 77 of the parent/spouse T4 and the amount of Other Employment Expenses claimed on line 229 of the parent/spouse tax return]; or
  • A copy of the parent/spouse 2012 income tax return or Canada Revenue Agency Notice of Assessment (check lines 101, 144, 229); a copy of the T4 slip (showing the amount in Box 77); and a copy of the T5007 slip (showing the amount of WSIB benefits received). The amount of parental income would be adjusted by the amount in Box 77 (must be consistent with the amount in Box 10 of T5007 and the amount in line 229 of the income tax return).

Kingston, Ontario, Canada. K7L 3N6. 613.533.2000