Your Tuition Fee Receipt for Canadian income tax purposes consists of the Tuition Invoice email sent when you register, together with proof of payment.
You are entitled to deduct your tuition fees from your income if you paid your tuition, or if it was paid by another person as a gift. You can transfer a tuition deduction to your (or your spouse's) parent or grandparent.
You cannot deduct tuition paid by an employer, but your employer can claim it as a business expense.
This is our understanding of current rules. Check with your tax advisor or Canada Revenue Agency to be sure.