Principal Issues: Whether the XXXXXXXXXX and XXXXXXXXXX programs offered through XXXXXXXXXX and various provincial regional institutions would be eligible for the tuition credit, education and textbook credit and for educational assistance payments under an RESP.
Position: It depends
Reasons: (i) Tuition Tax Credit - if the specific educational institution that the student is enrolled in meets the requirements of subparagraph 118.5(1)(a)(i) or (ii), the student will likely be eligible for the tuition tax credit.
(ii) Education Tax Credit - Where a student is enrolled on a part-time basis at a designated educational institution in a specified educational program that requires the student spend not less than 12 hours in the program in the month on courses in the program, the student would be eligible for the education tax credit.
(iii) EAP: Assuming the hour requirements are met, the programs would likely meet the definition of either a qualifying educational program or a specified educational program.