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 Canadian City may issue a tuition certificate to its public service employees in respect of a four day cultural diversity course which it intends putting on for its employees. They feel that they fall within the wording of subparagraph 118.5(1)(a)(i) of the Act which reads “where the individual was during the year a student enrolled at an educational institution that is a university, college or other educational institution providing courses at a post-secondary school level.
Position: Appears not to qualify as a “university, college or other educational institution. Also, the provincial minister of education determines what qualifies as post secondary level courses. Subparagraph 118.5(1)(a)(ii) refers to an entity “certified by the Minister of Human Resources Development to be an educational institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation.
Reasons: It is only the educational institution that can issue tuition certificates. The City itself is not an educational institution. Not within the Department’s jurisdiction to determine whether course is a post secondary level nor whether an institution can be certified under subparagraph 118.5(1)(a)(ii).
XXXXXXXXXX 981385
A. M. Brake
Attention: XXXXXXXXXX
August 7, 1998
Dear Sir:
Re: Tuition Fee Credits
This is in reply to your letter of May 22, 1998, in which you stated that the XXXXXXXXXX, offers training programs which are geared to help public service employees learn about cultural diversity. You asked whether the City could issue tuition certificates, to the employees taking this course, entitling them to a tuition tax credit.
The tuition tax credit is available only for tuition fees paid to a university, college or other educational institution for courses that are at the post-secondary level except for certain courses at an educational institution certified by the Minister of Human Resources Development to be an educational institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation.
We are not in a position to determine whether the course referred to above is considered to be at a post-secondary level and therefore cannot comment on the eligibility of the course. The Ministry of Education in each province is responsible for defining what constitutes a post-secondary level course. In general, to be considered “post-secondary”, the course should provide a credit towards a degree, diploma or certificate and the prerequisite to taking the course would be completion of secondary school.
The Tuition and Education Amounts Certificate, form T2202A, is ordinarily completed by the educational institution in receipt of tuition fees. Subsection 118.5(1) of the Income Tax Act (the “Act”) requires that tuition fees be “paid in respect of the year to an educational institution...”. The City, itself, would not be able to issue form T2202A because it is not an educational institution. We have no information on whether the XXXXXXXXXX is or might qualify as an educational institution and, therefore, we are unable to comment in this regard. 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
We trust our comments will be of assistance to you.
Yours truly,
Jim Wilson
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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