13 August 2002 External T.I. 2002-0155655 - FORM TL 11A

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:

Correction in wording of Interpretation 2002-014072 re meaning of amount paid as used on form TL11A.

Position:

The amount paid does not refer to amounts actually paid during the period covered by the TL11A. It refers to amounts paid for tuition in respect of the year covered by the TL11A.

Reasons:

CCRA position and as per Department of Finance August 19, 1988 Technical Notes (Commons Finance Committee).

XXXXXXXXXX 		2002-015565
			Cornelis Rystenbil, CGA
August 13, 2002

Dear XXXXXXXXXX:

Re: Form TL11A, Tuition Fees Certificate - University Outside Canada

We are writing to advise you of the following correction to our technical interpretation letter to you dated July 19, 2002 concerning the above-noted matter.

We had written, "in our view, the term 'amount paid' refers to an eligible amount actually received by the educational institution during the period covered by the TL11A from either the student personally or another person on the student's behalf. This sentence should be replaced with, "in our view, the term 'amount paid' refers to an eligible amount actually received by the educational institution in respect of the period covered by the TL11A from either the student personally or another person on the student's behalf". Where, for example, a payment in respect of tuition fees for the fall semester is received by the educational institution after the beginning of the next calendar year, it can be included in the "amount paid for tuition" on the form TL11A for the period that includes the fall semester.

We apologize for any inconvenience.

Yours truly,

Mickey Sarazin, CA
for Director
Financial Industries Division
Income Tax Rulings Directorate