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.
24(1) — 118.5(1)(a)(i) — 91–8592T
We are writing in reply to your memorandum of December 13, 1991, wherein you requested our views as to whether or not (the college) would be considered to be an "other educational institution" for purposes of subparagraph 118.5(1)(a)(i) such that (the taxpayer) would be entitled to the tuition tax credit in respect of tuition fees paid to the college for the 1988 and 1989 taxation years.
Our understanding of the facts in this case is as follows:
Our Comments
General Comments
We have taken the position that, where 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) 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 the post secondary courses are offered. This position is also discussed in paragraph 3 of IT-516.
Specific Comments
From our review of the documentation that accompanied the letter, we do not appear to have an independent appraisal stating that the English course offered in 1988 and subsequent years is in fact an A level course the would qualify the college as an "other educational institution". The documentation from the 24(1) merely state that A level courses are eligible for credit with their respective universities. Neither institution, nor any other independent institution, has stated categorically that the English course offered is an A level course.
Should the taxpayer and his representatives be able to provide independent documentation to evidence that the English course in question is in fact an A level course, then the taxpayer would be entitled to the tuition tax credits in the 1988 and 1989 taxation years.
Should you require additional information or clarification on this matter, do not hesitate to contact the writer.
B.W. DathDirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs BranchInformation Act l'information
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© Her Majesty the Queen in Right of Canada, 1991
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