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.
963850
XXXXXXXXXX M. Eisner
Attention: XXXXXXXXXX
February 11, 1997
Dear Sirs:
Re: Education Tax Credit
This is in reply to your letter of November 14, 1996 concerning the above-noted subject.
In your letter you have indicated that XXXXXXXXXX You stated that this was a very intensive course that covered a two week period of time. The course counted towards the completion of the students' programmes and involved work and/or instruction in each week that required considerably more than 10 hours of their time.
The specific requirement regarding the minimum number of weeks is set out in the definition of "qualifying education program" in subsection 118.6(1) of the Income Tax Act. Under that definition, the program cannot be "less than three consecutive weeks duration" and a student taking the program must "spend not less than 10 hours per week on courses or work in the program." Accordingly, it is our view that a student would not qualify for the education tax credit for the course described above, because it did not last for at least 3 consecutive weeks.
Paragraph 10 of IT-515R2 "Education Tax Credit" contains comments similar to those in paragraph 14 of IT-515R. We have enclosed a copy of the updated bulletin for your convenience.
We trust our comments will be of assistance to you.
Yours truly,
John. F. Oulton
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
- 1 -
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1997
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1997
Email this Content