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:
Tuition fees paid for high school courses.
Position:
Do not qualify for tuition credit.
Reasons:
Courses must be post-secondary.
971205
XXXXXXXXXX A.M. Brake
Attention: XXXXXXXXXX
November 13, 1997
Dear Sirs:
Re: Issuance of T2202A for Upgrading and Music Programs
This is in reply to your letter of April 28, 1997, regarding a student's eligibility for the tuition tax credit in connection with tuition fees paid for courses that are not at a post-secondary level, such as high school credits and academic upgrading courses for adult students, as well as all of your music programs. You asked that your school be permitted to issue a T2202A for all academic students.
Paragraph 118.5(1)(a) of the Income Tax Act describes the types of educational institutions in Canada whose tuition fees may be eligible for tuition tax credit. These are limited to universities, colleges or other educational institutions providing courses at a post-secondary school level. Thus, T2202A certificates may not be issued by XXXXXXXXXX because there is no tax assistance available in the law for elementary or secondary education.
Educational institutions that are certified by the Minister of Human Resources Development also qualify if the institution provides courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person's skills in, an occupation. To qualify for the tuition credit, the student must be 16 years of age or older at the end of the year and demonstrate that enrolment in the course is to provide the student with skills for, or improve the student's skills in, an occupation. Thus, unless a student meets the age requirement and a particular course improves occupational skills (and the college is "certified"), a T2202A tuition certificate may not be issued.
We are enclosing a copy of the Departmental publication, IT-516R2, Tuition Tax Credit, for your information.
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
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