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 the XXXXXXXXXX can be considered as an "other educational institution" within subparagraph 118.5(1)(a)(i) as described in paragraph 3(b) of IT-516R2.
Position:
No.
Reasons:
XXXXXXXXXX is not recognized as a professional, self-regulating, body under any Provincial or Federal Statute. The Department's general position is that a professional organization must be empowered, under Provincial or Federal legislation, to make regulations governing:
the issue of certification and licenses to practice the profession;
examination of candidates for membership and the right to practice; and
the professional conduct of its members, discipline, and a variety of other matters.
970682
XXXXXXXXXX A.M. Brake
Attention: XXXXXXXXXX
July 22, 1997
Dear XXXXXXXXXX
Re: XXXXXXXXXX
as an Educational Institution in Canada
This is in reply to your letter of March 12, 1997 requesting our opinion as to whether the XXXXXXXXXX can be considered as an "other educational institution" for purposes of subparagraph 118.5(1)(a)(i) of the Income Tax Act (the "Act"), and as described in paragraph 3(b) of Interpretation Bulletin IT-516R2, Tuition Tax Credit. Paragraph 3 of IT-516R2 states that an "other educational institution" may include a professional organization that provides educational courses to members, as long as one minimum qualification for membership is secondary school graduation. Information contained in XXXXXXXXXX brochure includes the following:
XXXXXXXXXX
As confirmed in a recent telephone conversation (Brake/XXXXXXXXXX), XXXXXXXXXX is not recognized as a professional, self-regulating, body under any Provincial or Federal Statute. The Department's general position is that a professional organization is empowered, under Provincial or Federal legislation, to make regulations governing:
the issue of certification and licenses to practice the profession;
examination of candidates for membership and the right to practice; and
the professional conduct of its members, discipline, and a variety of other matters.
In our view, therefore, XXXXXXXXXX is not a professional organization as envisaged in paragraph 3(b) as an "other educational institution" for purposes of subparagraph 118.5(1)(a)(i) of the Act.
Should you wish to obtain information on certification requirements and procedures for purposes of subparagraph 118.5(1)(a)(ii) of the Act, your inquiries should be directed to:
Certification of Private Educational Institutions
Human Resources Development Canada
Phase IV, 4th Floor
Place du Portage
140 Promenade du Portage
Hull, Quebec, K1A 0J9
The foregoing comments are given in accordance with the practice of providing opinions referred to in paragraph 22 of Information Circular 70-6R3 dated December 30, 1996 and are not binding on Revenue Canada.
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
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