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.
Principal Issues: Whether a student who is enrolled as a part-time student at 2 different institutions in the same program qualifies for the full-time education tax credit.
Position: Provided that the student otherwise qualifies for the education tax credit, the CRA will accept that the full-time requirement is met by a student enrolled part-time in two or more institutions for the same session period if the courses form part of a single program of study and the cumulative total of the time spent on courses or work in the program equals at least 10 hours per week.
Reasons: Based on established assessing position.
XXXXXXXXXX 2005-011901
J. Gibbons, CGA
June 13, 2005
Dear XXXXXXXXXX:
Re: Education Credit
This is in reply to your letter which we received March 2, 2005, concerning whether you are entitled to claim the education credit as a full-time student for the period January to April, 2004, even though you were enrolled as a part-time student at two different institutions during this period. In your view, you should be considered a full-time student for this period since you took a total of 4 courses towards a Bachelor of Commerce degree.
Written confirmation of the tax implications inherent in particular transactions are given by this Directorate only where the transactions are proposed and the subject matter of a request for an advanced income tax ruling submitted in the manner set out in Information Circular 70-6R5. However, we have provided some general comments below, which we hope will be of some assistance to you.
Under the rules in the Income Tax Act, a student must be enrolled in a qualifying educational program as a full-time student at a designated educational institution to qualify for the education tax credit for full-time students. However, provided that the student otherwise qualifies for this credit, the Canada Revenue Agency (the "CRA") will accept that the full-time requirement is met by a student enrolled part-time in two or more institutions for the same session period if the courses form part of a single program of study and the cumulative total of the time spent on courses or work in the program equals at least 10 hours per week.
Additional information concerning the rules for claiming the education tax credit and the tuition tax credit can be found in Interpretation Bulletins IT-515R2, Education Tax Credit, and IT-516R2, Tuition Tax Credit, which are available on the CRA Web site at www.cra.gc.ca.
We trust that these comments will be of assistance.
Yours truly,
Roxane Brazeau-LeBlond, CA
for Director
Financial Industries Division
Income Tax Rulings Directorate
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