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.
961788
XXXXXXXXXX M. Eisner
July 16, 1996
Dear Sir:
Re: Tuition Tax Credit
This is in reply to your letter of March 1, 1996, sent to the Winnipeg Tax Services Office and forwarded to us for reply.
You have indicated that an individual and his wife immigrated from XXXXXXXXXX where the husband practised as an engineer and his wife practised as a veterinary doctor. In order for them to practice their professions in Manitoba, they are required to pass examinations conducted by the appropriate provincial licensing bodies.
The question is whether the examination fees qualify for the tuition tax credit under section of 118.5 of the Income Tax Act.
The Department's general position on the tuition tax credit is set out in Interpretation Bulletin IT-516R which has been enclosed for your reference.
The term "tuition" is regarded as being fees for instruction and, as indicated in paragraph 27(d) of IT-516R, includes examination fees in certain circumstances. In order for the examination fees to qualify as tuition," they must form an integral part of a course of studies.
It is our opinion that the fees paid to write the qualifying entrance examinations in order to practice as a professional engineer or a veterinary doctor in Manitoba, do not qualify as "tuition" because they do not meet this requirement.
We trust our comments will be of assistance to you.
Yours truly,
John F. Oulton
for Director
Business and Publications Section
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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