Principal Issues: What is CRA’s interpretation of paragraph 118.5(1)(b) of the Income Tax Act, in light of the Tax Court of Canada’s decision in Fortnum v. The Queen, 2018 TCC 126, heard under the informal procedure?
Position: CRA’s interpretation of subparagraph 118.5(1)(b)(i), as explained in paragraph 2.10 of Income Tax Folio S1-F2-C2, Tuition Tax Credit, has generally not changed as a result of the Tax Court of Canada's decision in Fortnum. Notwithstanding this, the CRA will consider a course of less than 3 consecutive weeks duration to satisfy the requirement in subparagraph 118.5(1)(b)(i) in situations factually similar to Fortnum.
Reasons: This case was heard by the Tax Court of Canada under the Informal Procedure. Section 18.28 of the Tax Court of Canada Act provides that decisions rendered as a result of this procedure do not have precedential value.