28 January 1998 External T.I. E9730345 - tuition credits

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:

General question on tuition credits.

Position:

Copy of IT-516R2 forwarded as general information.

Reasons:

Not sufficient detail to provide specific comments.

973034
XXXXXXXXXX A.M. Brake

January 28, 1998

Dear XXXXXXXXXX:

This is in reply to your letter received in our office on November 14, 1997, requesting information on tuition tax credits. You stated that you intend to pay XXXXXXXXXX for a 10 week course that commences in 1998 and asked us in which year the fees would qualify for tuition tax credit.

Since your 1997 payment covered tuition for a course to be taken in 1998, the tuition tax credit, providing it otherwise qualifies, would be for the 1998 taxation year. The college would be in a position to issue an appropriate certificate to support the tuition fees paid to that educational institution. You will need to obtain such a certificate in order to make a claim for the tuition tax credit on your 1998 income tax return. We are forwarding a copy of Interpretation Bulletin IT-516R2, Tuition Tax Credits, and refer you to paragraph 23 dealing with the period covered by fees as well as paragraphs 26 to 29 entitled "eligible tuition fees."

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