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.
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923105 |
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J.A. Szeszycki |
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(957-2135) |
October 21, 1992
MR. READ'S OFFICEAUTHORSUBJECT OR CORPORATE CASE FILE
October 21, 1992
MEMORANDUM FOR MR. DENIS LEFEBVRE
SUBJECT: TUITION FEE REIMBURSEMENT
The purpose of this memorandum is to confirm the tax treatment of tuition fee reimbursements to employees, a matter that was raised at the recent Ontario Region meeting. The subject matter is referred to in a number of publications including the Employer's Guide to Payroll Deductions, interpretation bulletins IT-470R and IT-357R2 as well as the Revenue Canada pamphlet "Do Students Pay Income Tax?".
Each of these publications reflects the Department's position that the employer's reimbursement of all or part of tuition costs incurred by the employee related to courses taken primarily for the employee's benefit are properly treated as a benefit taxable in the hands of the employee. Courses taken at the request of the employer, primarily for the employer's benefit, and paid for by the employer would not result in a taxable benefit to the employee. However, where a course is taken on the employee's own time the presumption is made that the course is taken primarily for the employee's own benefit.
R.J.L. ReadDirectorGeneralRulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1992
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1992
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