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 it is acceptable for a university to use its credit hour system to determine full-time or part-time status for education credit purposes.
Position TAKEN:
Yes as long as that is the system the university uses to determine full-time or part-time status for its own purposes.
Reasons FOR POSITION TAKEN:
Full-time status is determined on the basis of facts. If university uses credit hours to determine full-time status, then we will rely on that determination.
XXXXXXXXXX 2000-001316
T. Young
June 7, 2000
Dear XXXXXXXXXX:
Re: T2202A - Full or Part Time Undergraduate Students
This is in reply to your letter of March 8, 2000 regarding the use of the credit hour system to determine whether undergraduate students meet the requirements as full-time or part-time students for T2202A purposes.
While the terms "designated educational institution" and "qualifying educational program" are defined in subsection 118.6(1) of the Act, the term "full-time student" is not defined in the Act. Paragraphs 5 to 7 of IT-515R2, Education Tax Credit (copy enclosed) provide general comments regarding the Agency's interpretation of this term.
As indicated in paragraph 5 of IT-515R2, the requirement for enrolment as a full-time student at a designated educational institution must ultimately be met on the basis of the facts of each case. Therefore, the Agency must rely on the educational institution's determination as to whether the student meets its requirements for registration as a full- time student. Thus, the institution's classification of its students is relevant for purposes of section 118.6 of the Act.
Accordingly, since the University of XXXXXXXXXX uses the credit hour system for its own purposes (e.g., athletic or scholarship eligibility), the credit hour system should be used for determining full-time or part-time status for T2202A purposes.
We trust that these comments will be of assistance.
Yours truly,
Jim Wilson
for Director
Business and Publications Division
Income Tax Rulings Directorate
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