Principal Issues: 1) Whether the fees paid by an individual for the training to obtain a XXXXXXXXXX in XXXXXXXXXX are eligible for the tuition tax credit.
2) Whether the fees paid by an individual for the examination to obtain a XXXXXXXXXX in XXXXXXXXXX are eligible for the tuition tax credit.
Position: 1) Question of fact, it depends
2) If the fee paid is in excess of $100, then likely yes.
Reasons: 1) If the specific educational institution that the student is enrolled in meets the requirements of subparagraph 118.5(1)(a)(i) or (ii), the student will likely be eligible for the tuition tax credit. 2) The exam is required to license an individual to practice a trade in Canada and the fees are paid to a provincial ministry.