Subsection 118.5(1) - Tuition credit
See Also
Van Helden v. The Queen, 2014 DTC 1156 [at at 3505], 2014 TCC 196 (Informal Procedure)
In the course of finding that the taxpayer's alleged fees paid for private piano lessons were not deductible (see also Kam), VA Miller J suggested...
Zailo v. The Queen, 2014 DTC 1087 [at at 3128], 2014 TCC 60 (Informal Procedure)
The taxpayer enrolled in an audio engineering program that could lead either to a certificate or to an associate's degree - although it could also...
Kam v. The Queen, 2013 DTC 1218 [at at 1210], 2013 TCC 266 (Informal Procedure)
Favreau J stated (at para. 22):
I do not think that a one-hour piano lesson per week is sufficient for the Appellant's son to be considered as...
Abdalla v. The Queen, 2011 DTC 1247 [at at 1412], 2011 TCC 328 (Informal Procedure)
The Minister denied the taxpayer's deduction for her husband's studies in Arizona at the University of Phoenix. Webb J. found (at para. 14) that...
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|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) | 220 |
Cammidge v. The Queen, 2011 DTC 1146 [at at 782], 2011 TCC 172 (Informal Procedure)
The taxpayer studied at the University of Phoenix's Edmonton campus. Little J. found that the university was an "institution in Canada" for the...
Ferre v. The Queen, 2010 1405 [at at 4635], 2010 TCC 593 (Informal Procedure)
The taxpayer, who was enrolled in an online-MBA program at the University of Liverpool, did not qualify for the tuition credit because the courses...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Educational Program | 38 |
Tarkowski v. The Queen, 2007 DTC 1555, 2007 TCC 632 (Informal Procedure)
The taxpayer was able to claim a tuition credit in respect of his son, who was taking music lessons at the Mississauga School of Music in Grade 3...
McGrath v. The Queen, 2007 DTC 894, 2007 TCC 295 (Informal Procedure)
The taxpayer who enrolled in a Masters program at Walden University in Chicago, and participated in courses on line, was found to have satisfied...
Krause v. The Queen, 2004 DTC 3265, 2004 TCC 594 (Informal Procedure)
Before finding that the appeal of the taxpayer, who was enrolled in a Ph.D. program at a college of business administration in California (Touro...
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|---|---|---|
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 75 |
Craig M. Van De Water v. Minister of National Revenue, 91 DTC 276, [1991] 1 CTC 2200 (TCC)
Pierrefonds, Quebec, which was some 75 to 80 kilometres from the Canada-U.S. border, was not "near" that boundary.
The Queen v. Gaudet, 78 DTC 6556, [1978] CTC 686 (FCA)
The taxpayer's spouse who spent seven hours per week attending evening classes was not in "full-time attendance".
Administrative Policy
20 June 1994 External T.I. 9404865 - TUITION FEES TO MEDICAL COUNCIL OF CANADA
Fees paid to the Medical Council of Canada or to the Educational Commission for Foreign Medical Graduates (Pennsylvania) are not in respect of...
19 December 1991 T.I. (Tax Window, No. 12, p. 18, ¶1573)
A deposit in respect of tuition fees will not qualify for the credit if the student decides not to attend the institution, even if the deposit is...
7 August 1991 Memorandum (Tax Window, No. 7, p. 7, ¶1388)
Where a student taking courses leading to a post-graduate degree in business management is required to attend the university for only a few weeks...
Paragraph 118.5(1)(a)
Administrative Policy
26 February 2024 External T.I. 2019-0813441E5 F - Frais de scolarité pour un cours par correspondance
After noting that Folio S1-F2-C2, para. 2.35 indicates that the cost of books or similar materials included in the cost of a correspondence course...
5 February 2015 External T.I. 2014-0526991E5 F - Émission d'un T2202A
Can a university in Canada, as an accredited educational institution issue T2202A forms to students taking a particular course of 6 credits as...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 118.6 - Subsection 118.6(1) - Specified Educational Program | determination of duration of enrolment | 159 |
2 April 2003 External T.I. 2003-0002285 F - FRAIS OBLIGATOIRE SERVICE INFORMATIQUE
IT-516R2, para. 26 stated that eligible tuition fees included "mandatory computer service fees." CCRA stated:
The term "mandatory computer service...
7 September 2000 External T.I. 2000-0018585 F - FRAIS DE STAGE COOPERATIF
Fees which students were charged along with their tuition fees and which covered the costs of their participation in the program’s co-op work...
17 January 2000 External T.I. 9914425 F - EXAMEN D'AGREMENT
Regarding the eligibility for the credit of a fee for a certification exam imposed by a Quebec professional body, CCRA stated:
In a situation...
Subparagraph 118.5(1)(a)(i)
Administrative Policy
S1-F2-C2 - Tuition Tax Credit
a) Unless there is specific information to the contrary, an educational institution is generally accepted to be a university or college if the...
S1-F2-C2 - Tuition Tax Credit
Generally, for a course to be considered to be at the post‑secondary school level:
a) the course should provide credit towards a degree,...
17 January 2000 External T.I. 9911385 F - XXXXXXXXXX
Regarding the eligibility for the credit of fees paid to a Quebec professional body, CCRA stated:
[A] professional body listed in Schedule I of...
Subparagraph 118.5(1)(a)(ii)
Administrative Policy
S1-F2-C2 - Tuition Tax Credit
If a student takes a number of courses that are required in order to acquire the skills necessary to work at an occupation, each course will...
Subparagraph 118.5(1)(a)(ii.2)
Clause 118.5(1)(a)(ii.2)(B)
Administrative Policy
8 October 2001 Internal T.I. 2001-0086177 F - FRAIS DE SCOLARITE
Teaching programs in English or French offered at a College (that had been certified under s. 118.5(1)(a)(ii)) that did not require a high school...
4 October 2010 External T.I. 2010-0376111E5 F - Frais de scolarité - formation continue
Are continuing education courses offered to individual members of a professional order eligible? After indicating that the courses offered by...
Paragraph 118.5(1)(b)
Cases
Archibald v. Canada, 2018 FCA 2
The taxpayer appealed an assessment that tuition fees paid to the University of Liverpool for an on-line MBA program did not qualify for the...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | taxpayers cannot rely on favourable CRA treatment of similarly-situated taxpayers | 106 |
Klassen v. Canada, 2007 DTC 5612, 2007 FCA 339
In finding that an American educational institution called "Minot State University - Bottineau, which granted a two-year associate degree, with...
See Also
Marino v. The Queen, 2020 TCC 50 (Informal Procedure), aff'd 2022 FCA 115
The taxpayer incurred U.S.$159,000 in tuition for full time attendance, while a non-resident of Canada, at U.S. universities from 2002 to 2011,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 250.1 - Paragraph 250.1(a) | s. 250.1 applies only to persons who would not be taxpayers under Oceanspan | 276 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxpayer | an individual not within s. 2(1) or (3) was not a taxpayer who could generate a tuition tax credit | 293 |
Fortnum v. The Queen, 2018 TCC 126 (Informal Procedure)
The taxpayer attended an accelerated one year MBA program at the University of Notre Dame in Indiana. The summer session included 10 consecutive...
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| Tax Topics - Statutory Interpretation - Resolving Ambiguity | residual presumption in taxpayer's favour | 141 |
Zochowski v. The Queen, 2012 DTC 1224 [at at 3624], 2012 TCC 277 (Informal Procedure)
The Ontario-resident taxpayer's claims for tuition tax credits and textbook credits were denied in respect of an online masters of science program...
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| Tax Topics - Income Tax Act - Section 118.6 - Subsection 118.6(1) - Designated Educational Institution | 59 |
Yakubowicz v. The Queen, 2011 DTC 1084 [at at 475], 2011 TCC 64 (Informal Procedure)
Sotheby's Institute of Art New York was not a degree-granting institution during the relevant period, but it ran a program wherein students could,...
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| Tax Topics - Income Tax Act - Section 118.6 - Subsection 118.6(1) - Designated Educational Institution | 134 |
Zaluski v. The Queen, 2010 DTC 1231 [at at 3655], 2010 TCC 338 (Informal Procedure)
Little, J. applied the decision in Klassen to find that tuition fees paid to the New York campus of the American Academy of Dramatic Arts did not...
Shea v. The Queen, 2008 DTC 3376, 2008 TCC 184 (Informal Procedure)
The London School of Economics and Political Science was on the list of 19 colleges forming part of the University of London and it was permitted...
Valente v. The Queen, 2006 DTC 2685, 2006 TCC 145 (Informal Procedure)
In finding that the taxpayer was entitled to a tax credit in respect of tuition fees paid to a university in England that provided online courses...
Dean v. The Queen, 2005 DTC 322, 2005 TCC 138 (Informal Procedure)
The taxpayer took some courses at the Nelson Marlborough Institute of Technology in New Zealand that would have led to a Diploma in Aviation...
Administrative Policy
S1-F2-C2 - Tuition Tax Credit
An educational institution located in a country outside Canada is presumed to qualify for purposes of paragraph 118.5(1)(b) if it is recognized...
S1-F2-C2 - Tuition Tax Credit
[A] student holding a full–time job while taking a major course load is considered to be in full–time attendance, provided that the...
S1-F2-C2 - Tuition Tax Credit
A student may engage in full-time studies over the Internet. Full-time online courses are distinguished from correspondence courses by...
S1-F2-C2 - Tuition Tax Credit
With respect to satisfying the 13 or 3 consecutive week requirement outlined in (a) and (b) above, the tuition tax credit would not be denied...
S1-F2-C2 - Tuition Tax Credit
Tuition fees for flying lessons are deductible if they are taken to become a commercial pilot of professional instructor. CRA discusses various...
25 September 2008 Internal T.I. 2008-0292531I7 F - Frais de scolarité -Programme suivi par internet
The taxpayer is enrolled full-time in a two-year Master of Medicine program that is delivered by the university (listed in Sched. VII, s. 2) via...
14 July 2000 External T.I. 2000-0015245 F - ÉTUDIANT A TEMPS PLEIN - T2202A
After noting that “the Agency generally relies on the educational institution to make [the] determination” as to whether a student had...
Subparagraph 118.5(1)(b)(i)
Administrative Policy
3 July 2019 Internal T.I. 2019-0791521I7 - Tuition tax credit - University outside Canada
In response to a request as to its interpretation of s. 118.5(1)(b) following Fortnum, CRA first noted that, regarding the attendance of the...
Paragraph 118.5(1)(c)
Cases
Napier v. Canada (Attorney General), 2002 DTC 6725, 2001 FCA 358
The graduation of the taxpayer from high school before attending a program did not demonstrate that the program provided courses at a...
See Also
Humphreys v. The Queen, 2010 DTC 1084 [at at 2948], 2010 TCC 88 (Informal Procedure)
The taxpayer lived on the south of Vancouver Island and each week commuted for four hours to the Diver's Institute of Technology in Seattle. ...
Yankson v. The Queen, 2005 DTC 1346, 2005 TCC 527 (Informal Procedure)
The taxpayer, who resided in Calgary and was enrolled in the Seattle Midwifery School, attended classes in Seattle for five days a month initially...
Paragraph 118.5(1)(d)
Administrative Policy
3 May 2013 External T.I. 2013-0480991E5 F - Frais d'examen et de préparation à un examen
The U.S.-based Society of Actuaries (the “Association") for the professional Retirement CSP Exam (the “Exam") is recognized by the Canadian...
1 October 2013 External T.I. 2013-0478801E5 - Examination Fee under Tuition Tax Credit
Does the fee for the International Qualification Examination (IQEX), which is a reciprocity exam that allows Canadian Chartered Accountants to...
S1-F2-C2 - Tuition Tax Credit
Examinations taken in order to begin study in a profession or field, such as a medical college admission test, are not considered to be an...
Subsection 118.5(3)
Administrative Policy
4 July 2005 External T.I. 2005-0117321E5 F - Sens de l'expression "frais de scolarité"
Regarding whether fees charged by the institution (apparently, a CEGEP) qualified as tuition fees, CRA referred to various positions in IT-516R2,...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(3) - Paragraph 118.5(3)(d) | detailed listing of charges subject to s. 118.5(3)(d) | 32 |
Paragraph 118.5(3)(c)
Subparagraph118.5(3)(c)(ii)
Administrative Policy
20 May 2011 External T.I. 2011-0394391E5 F - Tuition Tax Credit
Would the cost of purchasing a laptop computer by students who have opted for participating in a bundled purchasing program set up by their...
Paragraph 118.5(3)(d)
Administrative Policy
4 July 2005 External T.I. 2005-0117321E5 F - Sens de l'expression "frais de scolarité"
Regarding whether fees charged by the institution (apparently, a CEGEP) qualified as tuition fees, CRA reviewed a detailed listing of charges that...
| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(3) | various components of registration fees qualified including additional fees to out-of-province students | 169 |
13 September 2006 External T.I. 2006-0185161E5 F - Crédit d'impôt pour frais de scolarité
Regarding fees paid by a student to a university to recognize theoretical and practical knowledge acquired through work experience and for which...