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
Can a student enrolled as a part-time student in a designated educational institution and taking summer courses at another educational institution such that the student takes a full course load for the year be considered a full-time student for the education credit?
Position TAKEN
Depends whether summer school designated educational institution meets the program requirement of other educational institution.
Reasons FOR POSITION TAKEN
The determination of whether a person is "full-time" is the responsibility of the educational institution.
XXXXXXXXXX 2001-007522
C. Tremblay, CMA
May 30, 2001
Dear XXXXXXXXXX:
Re: Enrolled as a full-time student - Education credit
This is in reply to your letter of February 27, 2001, wherein you asked whether you can be considered a full-time student if you are attending the prerequisite number of courses, but at different institutions. You state that in order to qualify as a full-time student at the XXXXXXXXXX, you need to be enrolled in four courses per semester and that you would require 8 courses per year. You would like to take three courses per semester at the XXXXXXXXXX (6 per year) and make up the other two courses by taking them through the XXXXXXXXXX (also a designated educational institution) during the summer.
The requirement in subsection 118.6(2) of the Income Tax Act (the "Act") for enrolment as a full-time student at a designated educational institution must be met on the basis of the facts in each case. This requirement can be met by a student taking courses by correspondence or by a person enrolled in a distance education program. The requirement for enrolment as a full-time student at a designated educational institution is a separate test over and above the requirement respecting a "qualifying educational program".
The definition of "qualifying educational program" found in subsection 118.6(1) of the Act means 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 at an institution described in the definition "designated educational institution" in respect of a program" that is a program at a post-secondary level.
We recently reviewed the issue of the determination of "full-time student" and have maintained the position that the determination of whether a person is a "full-time student" is the responsibility of the educational institution. Therefore, the CCRA must rely on the educational institution's determination as to whether the student meets its requirements for registration as a full-time student. Thus, the institution's classification of its students is relevant for purposes of section 118.6 of the Act.
Where a student is enrolled in two designated educational institutions and in fact is taking a combined course load of a "full-time" student, he or she may be entitled to the benefit of the non-refundable education tax credit provided that one of the designated educational institutions will issue form T2202or T2202A to effectively recognize that both programs comply with its own program for "full-time" students. You may wish to write to the office of the registrar at the XXXXXXXXXX to request certification on the basis of the enrolment at the XXXXXXXXXX.
We trust the above comments are of assistance.
Yours truly,
Steve Tevlin
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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