5 March 1990 Ministerial Correspondence 59174 F - Tuition Credit - Eligibility of Fees Paid to Private School

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.

March 5, 1990

Dear Sirs:

Re: Subparagraph 118.1(1)(a)(i) of the Income Tax Act (the "Act")

This is in reply to your correspondence dated November 24, 1989 and February 9, 1990 further to our telephone conversation of February 7, 1990 (Short 19(1). You have asked whether tuition fees paid to a private school providing elementary, junior, secondary and advanced placement courses are eligible for the tuition credit.

Subparagraph 118.5(1)(a)(i) of the Act allows a tuition credit to a student enrolled at an educational institution in Canada that is a university, college or "other educational institution providing courses at a post-secondary school level".

We have reviewed your correspondence of November 24, 1989 and February 9, 1990 including the advance placement examinations bulletin for students that you forwarded in response to our request for additional information. While it would appear that these examinations are of accreditation or exemption at a post-secondary school level, there is some doubt as to whether, under the advanced placement program, any given school is "providing courses" under this program or merely administering an examination or examinations.

It is our opinion that a "course" constitutes a curriculum (which would incorporate more than the administration of an examination).  As a result, we are unable to give you a definitive response to your enquiry as we have no indication whether the private school in question is providing "courses" at a post-secondary level. If the school is simply administering Advanced Placement (AP) examinations without teaching a course at the same level in the subject matter then no tuition credit is available under subparagraph 118.5(1)(a)(i) of the Act in respect of tuition fees paid to the school.

If a school provides courses - within the meaning of that term - in direct preparation for the AP examination, it would then appear that any tuition fees paid to the school would qualify under the provisions of subparagraph 118.5(1)(a)(i) of the Act.

We trust the above comments are of assistance to you.

Yours truly,

for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch