17 January 1996 External T.I. 9600575 - XXXXXXXXXX

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 may claim tuition tax credit in respect of fees paid to an XXXXXXXXXX

Position TAKEN:

no. Not listed in Schedule VIII of the Regulations nor is it accredited by its own national accrediting agency.

Reasons FOR POSITION TAKEN:

		960057
XXXXXXXXXX	Sandra Short

January 17, 1996

Dear XXXXXXXXXX:

Re: XXXXXXXXXX

This is in reply to your December 13, 1995 letter which asks whether your daughter will be able to claim the tuition tax credit in 1995 for fees paid to the XXXXXXXXXX.

The types of educational institutions outside Canada whose fees are eligible for the tuition tax credit are limited to universities which confer degrees upon graduates. In the absence of information to the contrary, any institution whose name includes the word "university" is considered to be a university for purposes of this credit. Accreditation by a national accrediting agency of the country in which the institution is located is considered decisive. In addition, an institution listed in Schedule VIII of the Income Tax Regulations is recognized as satisfying the requirements of the provision in the Income Tax Act (paragraph 118.5(1)(b)) that the tuition tax credit may by claimed by an individual in "full-time attendance at a university outside Canada in a course leading to a degree".

As noted by you, the Institute is not listed in Schedule VIII of the Regulations. In its correspondence dated November 14, 1995, the Institute advises that it is currently applying to its government for university status and that it anticipates that its title will be changed to the XXXXXXXXXX by April 1996. On the basis of this information, it is our opinion that your daughter will not be able to claim a tuition tax credit in respect of fees paid in 1995.

We have forwarded all information from the Institute to our International Tax Programs Directorate for possible future consideration. The Institute may wish to request recognition as a university for purposes of paragraph 118.5(1)(b) of the Canadian Income Tax Act if and when its application for university status is approved by its own accrediting agency. The International Tax Programs Directorate is located at 25 McArthur Rd., 2nd floor, Tower "C", Vanier, Ontario, K1A 0L5.

We trust our comments will be of assistance to you.

Yours truly,

P.D. Fuoco
for Director
Business and General Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch