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.
Principal Issues:
whether student is entitled to the education tax credit which requires that the individual be "enrolled as a full-time student in a qualifying education program at a designated educational institution" if she is enrolled part-time at two or more universities and combined hours/credits equal that of a "full-time" student in one university
Position TAKEN:
a strict reading of the Act precludes the credit; however, the file was referred to TSO to be considered on an administrative basis. Client advised.
Reasons FOR POSITION TAKEN:
October 5, 1995
Kingston Taxation Services HEADQUARTERS
Client Assistance Team Co-Ordinator Sandra Short
Grant Armstrong (613) 957-8953
951676
XXXXXXXXXX -The Education Tax Credit
The attached correspondence from a client residing in Kingston queries whether she is entitled to the education tax credit if she attends at least two different post-secondary institutions on a part-time basis. We believe that a reply from your office would be appropriate.
XXXXXXXXXX
As you may be aware, subsection 118.6(2) of the Income Tax Act (the Act) allows the education tax credit only where all requirements of this provision are met. These requirements include the condition that the individual be enrolled as a full-time student in a qualifying education program at a designated educational institution. The individual claiming the credit must prove the student's enrolment by filing with the Minister a certificate (form T2202 or T2202A) issued by the designated educational institution.
While the terms "designated educational institution" and "qualifying educational program" are defined in subsection 118.6(1) of the Act, the term "enrolled...full-time" is not. The comments in paragraphs 9-11 of Interpretation Bulletin IT-515R give some comments regarding the Department's interpretation of "full-time"; generally, we consider an individual to be in full-time attendance at an educational institution if that institution accepts the individual as being in full-time attendance. The wording of subsection 118.6(2) is such that the education credit is only allowed where the student is enrolled full-time in a qualifying educational program in one designated educational institution. However, we understand that the Department has, in the past, on an administrative basis, considered that a student who is enrolled in two or more educational institutions and in fact taking the course load of a "full-time" student would be allowed the benefit of the non-refundable education tax credit.
It is also our understanding that educational institutions will issue form T2202 or T2202A to effectively "full-time" students when the student has satisfactorily proven that he or she is enrolled on a part-time basis in a qualifying educational program or programs at more than one designated educational institution such that combined hours or credits meet the institution's requirement for full-time status. You may wish to refer the client to the office of the registrar to request certification on the basis of her dual (or more) enrolment. If she is unable to obtain certification from one of the universities in which she is enrolled, then we believe that she will have to furnish supporting documentation from the universities to you or the local tax centre when requested to produce form T2202 or T2202A.
P.D. Fuoco
Section Chief
Personal and General Section
Business and General Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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