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: Is the specific foreign educational institution an approved
institution for education tax credits?
Position: A question of fact
Reasons: Although the noted institution may be on an internal listing,
the onus is on the institution to issue a TL11A where the institution has been or feels that it
qualifies.
XXXXXXXXXX
2011-042953
George A. Robertson, CMA
February 20, 2012
Dear XXXXXXXXXX :
Re: Approved foreign educational institutions
We are writing in response to your query of November 25, 2011, concerning the above
topic, specifically, is XXXXXXXXXX an approved foreign educational institution for
purposes of education tax credits?
Paragraph 5 of Interpretation Bulletin IT-516R2, Tuition Tax Credit (IT-516R2)
describes, in part, that:
An educational institution located in a country outside Canada is presumed to
qualify for purposes of paragraph 118.5(1)(b) of the Income Tax Act (the Act) if it
is recognized by an accrediting body (that is nationally accepted in that country)
as being an educational institution which confers degrees at least at the bachelor
or equivalent level . . . Also, an institution listed in Schedule VIII of the Income
Tax Regulations is recognized as satisfying the requirements of paragraph
118.5(1)(b).
We confirm that the criteria set out in paragraph 5 of IT-516R2 apply for purposes of
both the tuition tax credit and the education tax credit.
The onus for qualifying for purposes of paragraph 118.5(1)(b) of the Act is with the
educational institution and the issuance of the TL11A by that educational institution.
Publication RC190, Information for Educational Institutions Outside Canada and form
TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside
Canada may be of assistance. Both are available at http://www.cra-
arc.gc.ca/E/pub/tg/rc190/rc190-11e.pdf and http://www.cra-
arc.gc.ca/E/pbg/tf/tl11a/tl11a-11e.pdf , respectively.
Recognition of a foreign institution as a university for the purpose of the tuition and
education tax credits will be considered at the request of the institution. Such enquiries
should be directed to:
Manager, Validation Policies and Procedures Section
Individual Returns Directorate, Assessment and Benefit Services Branch
5th floor, 25 McArthur Avenue
Ottawa ON K1A 0L5
We trust that these comments will be of assistance.
Yours truly,
Sharmini Ratnasingham
Assistant Director
Personal and Credit Section
Financial Industries Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 2012
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 2012
Email this Content