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:
Does a student attending a US flying school qualify for the tuition and education tax credits?
Position
No
Reasons
Flying school is not certified by MHRD nor is it a university
XXXXXXXXXX 2001-008034
C. Tremblay, CMA
May 17, 2001
Dear XXXXXXXXXX:
Re: XXXXXXXXXX
Your inquiry made on April 12, 2001 at the Ottawa Taxation Services Office was forwarded to us for reply. You asked whether a student attending XXXXXXXXXX qualifies for the tuition and education tax credits. XXXXXXXXXX.
Flight instruction tuition fees are only eligible for calculating the tuition credit where the individual is taking flying lessons in order to become a commercial pilot or professional instructor and provided the fees are paid to an eligible educational institution. Eligible institutions are those in Canada that have been certified by the Minister of Human Resources Development as providing courses that furnish a person with skills for, or improve a person's skills in an occupation. In addition, a taxpayer may claim a tuition credit if he or she is in full-time attendance at a university outside Canada in a course leading to a degree. Since XXXXXXXXXX is not certified by the Minister of Human Resources Development nor is it a university providing courses leading to a degree, the fees paid to XXXXXXXXXX do not qualify for the tuition credit under subsection 118.5(1) of the Income Tax Act (the "Act").
Subsection 118.6(2) of the Act authorizes a student to claim an education tax credit determined by formula for each month in the calendar year during which the student is enrolled in a qualifying educational program as a full-time student at a designated educational institution. XXXXXXXXXX is not a designated educational institution. Accordingly, an education tax credit is not available for a student attending XXXXXXXXXX.
For further discussion on the tuition credit and the education tax credit, see IT-516R2 Tuition Tax Credit, and IT-515R2 Education Tax Credit, copies of which are enclosed.
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
Encl.
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