19 July 2002 External T.I. 2002-0140725 - FORM TL11A

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 CCRA.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ADRC.

Principal Issues:

U.S. University wants to know what is meant by the term "amount paid" as used in form TL11A, Tuition Fees Certificate - University Outside Canada.

Position: General Comments given

Reasons: Based on Interpretation Bulletins

XXXXXXXXXX 	2002-014072
		Cornelis Rystenbil, CGA
July 19, 2002

Dear XXXXXXXXXX:

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

This is in reply to your letter of May 10, 2002 in which you request clarification regarding the tuition amount to be reported on the Form TL11A. The TL11A is a form that is required by the Canada Customs and Revenue Agency (CCRA) when a Canadian student claims tuition fees paid to a university outside Canada on his or her income tax return.

The CCRA's general views regarding tuition fees and tuition tax credits are found in the enclosed Interpretation Bulletin IT-516R2 entitled "Tuition Tax Credit". Paragraph 9(a) of IT-516R2 discusses tuition fees paid to a university outside of Canada. We note that paragraphs 16 and 17 discuss "free tuition" as an achievement award and tuition fees paid with prizes, scholarships, fellowships or bursaries. Because scholarships, fellowships, bursaries, prizes and research grants are included in the recipient's income, the TL11A amount paid should not be reduced by these amounts.

Paragraph 14 of IT-516R2 states "subject to the general comments set forth in 8 and 9 above, the tuition fees may be paid by the student personally or by another person on the student's behalf ...". 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.

For general information on the subject matter, you may access the relevant publications at our website at www.ccra.gc.ca. You should also refer to Interpretation Bulletin IT-75, Scholarships, Fellowships, Bursaries, Prizes, and Research Grants.

Yours truly,

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