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: Does a certificate course from a US educational institution qualify for the Tuition Tax Credit?
Position: Depends.
Reasons: General comments provided as limited information provided to give an exact position.
XXXXXXXXXX 2012-043781
George A. Robertson, CMA
October 5, 2012
Dear XXXXXXXXXX:
Re: Tuition Tax Credit (TTC)
This is in response to your February 16, 2012 request on our views whether the costs of certificate course from a school of a US University (University) would be an eligible expense under the TTC. Specifically, you indicate that the certificate course is taken in preparation to apply for a position as a dean of a school at a Canadian University (CU) and the course will not be subsidized by CU.
Based on the limited information provided, we offer the following general comments:
Canada Revenue Agency (CRA) accepts that an institution listed in Schedule VIII of the Income Tax Regulations is recognized as satisfying the requirements for the TTC. The University is listed in Schedule VIII of the Regulations.
One of the specific requirements for claiming the TTC for tuition fees paid to a university outside Canada is that the student must be in full-time attendance at the university in a course leading to a degree at the bachelor level or higher. The determination of whether a student is considered in full-time attendance at a university is a question of fact. Students are ordinarily accepted as being in full-time attendance if the university regards them as such. Accordingly, documentation as outlined in publication RC190 Information for Educational Institutes Outside Canada will normally be accepted. The course must be of 13 or more consecutive weeks [changed to 3 weeks for tuition fees paid for courses taken in the 2011 and subsequent tax years] in length.
You can find more information in booklet P105 Students and Income Tax and RC190 available on the CRA Web site at www.cra-arc.gc.ca.
Yours truly,
Sharmini Ratnasingham
for Director
Financial Industries Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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