Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
Whether an individual student dropped to part-time status by a foreign university qualifies for the tuition credit.
Position TAKEN:
No
Reasons FOR POSITION TAKEN:
The wording of paragraph 118.5(1)(b) of the Act requires full-time attendance.
XXXXXXXXXX 2001-008134
C. Tremblay, CMA
June 13, 2001
Dear XXXXXXXXXX:
Re: Tuition Tax Credits
This is in reply to your letter of April 23, 2001, requesting our views on whether you can claim your tuition fees in the situation described below.
You state that you are a graduate student living in Canada completing your PhD at XXXXXXXXXX. The registrar for the University dropped your status from full-time student to part-time student for the fall term. You are registered for one credit although you state that the majority of your time is spent on your dissertation. You ask whether you can claim tuition for part-time studies.
As explained in Information Circular 70-6R4, we cannot confirm the tax implications of particular transactions unless the transactions are proposed and are the subject matter of an advance income tax ruling request. However, we can provide you with the following general comments.
Paragraph 9(a) of Interpretation Bulletin IT-516R2, Tuition Tax Credit (copy enclosed), provides a summary of the requirements which must be met with respect to tuition fees paid to a university outside Canada. One of the requirements is that a student be in full-time attendance at a university outside Canada. Paragraph 10 of IT-516R2 states that students are ordinarily accepted as being in "full-time attendance" if the university regards them as such.
In your situation, the university regards you as a part-time student; accordingly, it is our view that any amount paid in respect of tuition would not be eligible for inclusion in the computation of the tuition tax credit.
We trust our comments are of assistance.
Yours truly,
Steve Tevlin
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
Policy and Legislation Branch
- 2 -
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 2001
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 2001
Email this Content