Generally, for a course to be considered to be at the post‑secondary school level:

a) the course should provide credit towards a degree,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

a) Unless there is specific information to the contrary, an educational institution is generally accepted to be a university or college if the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

If a student takes a number of courses that are required in order to acquire the skills necessary to work at an occupation, each course will...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Tuition fees for flying lessons are deductible if they are taken to become a commercial pilot of professional instructor. CRA discusses various...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

With respect to satisfying the 13 or 3 consecutive week requirement outlined in (a) and (b) above, the tuition tax credit would not be denied...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

A student may engage in full-time studies over the Internet. Full-time online courses are distinguished from correspondence courses by...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

[A] student holding a full–time job while taking a major course load is considered to be in full–time attendance, provided that the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

An educational institution located in a country outside Canada is presumed to qualify for purposes of paragraph 118.5(1)(b) if it is recognized...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Examinations taken in order to begin study in a profession or field, such as a medical college admission test, are not considered to be an...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

CRA provides an in-depth example of the s. 118.61 formula.

CRA provides an in-depth example of the s. 118.81 formula.

Where a student receives free tuition or a reduction in tuition fees from an educational institution, the difference between the pre-determined...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.