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.
XXXXXXXXXX 991440
C. Tremblay
Attention: XXXXXXXXXX
July 14, 1999
Dear XXXXXXXXXX:
This is in reply to your letter dated May 14, 1999, requesting that XXXXXXXXXX be considered for purposes of the tuiton tax credit, for inclusion in the official list of Universities Outside Canada.
To satisfy the requirement for a tuition tax credit for fees paid or an education tax credit for attendance at a university outside Canada, a student must be enrolled in a course of at least 13 consecutive weeks duration, leading to a degree, and the degree must not be lower than the bachelor or equivalent level. The requirements are not met where, among other things, the institute is not a university or where the student is not taking a course which leads to a degree.
From our review of your brochure describing your school and its program, it is our opinion that the institution is not a university. The Income Tax Act does not extend the tuition tax credit to a situation where fees are paid to an institution which offers courses of study which may be similar to those offered by a university but which is not a university. Similarly, attendance at such an institution would not entitle an individual to claim an education tax credit. For further discussion, see paragraphs 5 and 6 of Interpretation Bulletin, IT-516R2, Tuition Tax Credit or paragraph 8 of IT-515R2, Education Tax Credit (copies enclosed).
We trust that 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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© Her Majesty the Queen in Right of Canada, 1999
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