The expression enrolled in the program to obtain skills for an occupation means that there must be sufficient skills to be acquired in the...

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The CRA generally considers free tuition to be a benefit unless a program is available to the public at large at no cost. For example, if an...

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An occupational training allowance similar to that in [para. (c) of "qualifying educational program"] but given by any other granting authority...

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The amendment to restrict the education tax credit to programs that lead to a degree clarified the intent of the legislation and confirmed the...

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It is not necessary for the three consecutive weeks to be in the same calendar month. Periods where there are no classes, such as reading week...

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Generally, an educational institution's classification of a student as full-time or part-time will be accepted if the method of classification is...

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