10 May 1991 Internal T.I. 910729 F - Tuition Tax Credit - Private School Considered "Other Educational Institution" Providing Courses at the Post-secondary Level

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.

We are writing in reply to your letter of March 11, 1991, wherein you requested our views as to whether or not a certain private school would be considered to be an "other educational institution" providing courses at the post-secondary level as envisioned by subparagraph 118.5(1)(a)(i) of the Income Tax Act (the Act).

Our understanding of the situation set out in your letter is as follows:

24(1)

Our Comments

Whether any particular course is a post-secondary school level course is a question of fact that can only be determined by the appropriate educational authority.  We are unable, therefore, to give you a definitive reply to your enquiry.  However, the following general comments may be of assistance to you.

Were an educational institution provides bona fide courses at the post secondary level in addition to courses offered at other levels, subparagraph 118.5(1)(a)(i) of the Act, provides that fees paid for all courses offered by that institution can qualify for a tax credit to the student, as long as the student is enrolled at the institution at the time that the post secondary courses are offered.

Since your enquiry appears to relate to a specific educational institution and presumably actual taxpayers, you may wish to provide all relevant facts and documentation to the appropriateDistrict Taxation Office for their views in this regard.

Yours truly,

for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch