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.
ADM'S OFFICE 97-04070m
RETURN TO 15TH FLOOR, ALBION TOWER
RULINGS DIRECTORATE
October 8, 1997
XXXXXXXXXX
Dear XXXXXXXXXX:
I am replying to your letter of June 2, 1997, addressed to the Honourable Jane Stewart, former Minister of National Revenue, regarding the education tax credit.
I understand that you are concerned with the manner in which XXXXXXXXXX classifies its post-graduate students as full-time, and that you feel that this classification may be inconsistent with the provisions of the Income Tax Act (the "Act"). I also understand that you have been provided with a copy of Interpretation Bulletin IT-515R2, entitled Education Tax Credit.
As you are aware, subsection 118.6(2) of the Act authorizes a student to claim an education tax credit for each month in the calendar year during which the student is enrolled in a qualifying educational program as a full-time student at a designated educational institution. While the terms "designated educational institution" and "qualifying educational program" are defined in subsection 118.6(1) of the Act, the term "enrolled...as a full-time student" is not defined in the Act. However, paragraphs 5 to 7 of IT-515R2 provide general comments regarding the Department's interpretation of this term.
As indicated in paragraph 5 of IT-515R2, the requirement for enrolment as a full-time student at a designated educational institution must ultimately be met on the basis of the facts of each case. Thus, Revenue Canada must generally rely on the institution's determination as to whether an individual is registered as a full-time student. It should also be noted that subsection 118.6(2) of the Act specifically requires enrolment "as a full-time student at a designated educational institution." Therefore, the student's classification by the institution is relevant for purposes of this provision.
I understand that you have relayed your concerns regarding your student status to XXXXXXXXXX which is presently considering your request. If the university determines that your status should be revised and provides you with certification to this effect, you may submit this documentation, along with a request for adjustment to your tax returns for the relevant taxation years, to your local tax services office for consideration. You may send your request to:
XXXXXXXXXX
I also wish to emphasize that the requirement for a "qualifying educational program" must also be met. For comments on the term "qualifying educational program", you may refer to paragraphs 10 to 16 of IT-515R2.
From the information you have provided, we cannot establish whether you were enrolled in a "qualifying educational program." In particular, we cannot establish whether the program meets the requirement of subsection 118.6(1) of the Act that it be "a program of not less than 3 consecutive weeks duration that provides that each student taking the program spend not less than 10 hours per week on courses or work in the program." In addition, the definition of "qualifying educational program" specifically excludes a program of study taken in connection with, or as a part of, the duties of the student's employment, and during a period for which the student is receiving income for that employment. I understand that you are employed more than 16 hours per week. If the course material is related to your employment, you will not be considered to be enrolled in a qualifying educational program. In this regard, the comments in paragraphs 17 to 22 of IT-515R2 will be of assistance.
I trust my comments have addressed your concerns.
Yours sincerely,
Denis Lefebvre
Assistant Deputy Minister
Policy and Legislation Branch
M. Azzi
957-8972
July 15, 1997
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