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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
932358
XXXXXXXXXX D. Zion
(613) 957-2140
November 18, 1993
Dear XXXXXXXXXX
Re: XXXXXXXXXX—Tuition Fee Certification
We are writing in reply to you letter of August 9, 1993 regarding whether or not the fees paid to attend your lecture series would qualify as tuition fees for the purpose of subparagraph 118.5(1)(a) of the Income Tax Act (the Act). We apologize for the delay in replying.
Subparagraph 118.5(1)(a) of the Act describes the types of educational institutions in Canada whose tuition fees may be eligible for the tuition tax credit. These would include a university, college or other educational institution providing courses at a post-secondary school level. In addition, institutions certified by the Minister of Employment and Immigration to be an educational institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person's skills in, an occupation also qualify. The total of these fees paid to an educational institution in Canada must exceed $100 in respect of the year to be eligible.
As your partnership is not an educational institution as envisioned by the Act, the registration fees paid to your organization would not qualify as tuition fees for purposes of the tuition tax credit. Educational institutions are discussed in more detail in paragraph 2 of the Interpretation Bulletin IT-516 Tuition Tax Credit, which you will find enclosed for your information.
We trust our comments will be of assistance to you.
Yours truly,
P.D. Fuoco for Director Business and General Division Rulings Directorate Legislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1993
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© Sa Majesté la Reine du Chef du Canada, 1993
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