Subsection 118.5(1) - Tuition credit
See Also
Van Helden v. The Queen, 2014 DTC 1156 [at 3505], 2014 TCC 196 (Informal Procedure)
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Zailo v. The Queen, 2014 DTC 1087 [at 3128], 2014 TCC 60 (Informal Procedure)
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Kam v. The Queen, 2013 DTC 1218 [at 1210], 2013 TCC 266 (Informal Procedure)
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Abdalla v. The Queen, 2011 DTC 1247 [at 1412], 2011 TCC 328 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) | 220 |
Cammidge v. The Queen, 2011 DTC 1146 [at 782], 2011 TCC 172 (Informal Procedure)
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Ferre v. The Queen, 2010 1405 [at 4635], 2010 TCC 593 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| 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)
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McGrath v. The Queen, 2007 DTC 894, 2007 TCC 295 (Informal Procedure)
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Krause v. The Queen, 2004 DTC 3265, 2004 TCC 594 (Informal Procedure)
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Words and Phrases
full time attendance| Locations of other summaries | Wordcount | |
|---|---|---|
| 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)
Administrative Policy
Paragraph 118.5(1)(a)
Administrative Policy
5 February 2015 External T.I. 2014-0526991E5 F - Émission d'un T2202A
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.6 - Subsection 118.6(1) - Specified Educational Program | determination of duration of enrolment | 156 |
Subparagraph 118.5(1)(a)(i)
Administrative Policy
S1-F2-C2 - Tuition Tax Credit
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S1-F2-C2 - Tuition Tax Credit
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Subparagraph 118.5(1)(a)(ii)
Administrative Policy
S1-F2-C2 - Tuition Tax Credit
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Subparagraph 118.5(1)(a)(ii.2)
Paragraph 118.5(1)(b)
Cases
Archibald v. Canada, 2018 FCA 2
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| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
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Words and Phrases
universitySee Also
Marino v. The Queen, 2020 TCC 50 (Informal Procedure)
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| 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)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | residual presumption in taxpayer's favour | 141 |
Zochowski v. The Queen, 2012 DTC 1224 [at 3624], 2012 TCC 277 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.6 - Subsection 118.6(1) - Designated Educational Institution | 59 |
Yakubowicz v. The Queen, 2011 DTC 1084 [at 475], 2011 TCC 64 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.6 - Subsection 118.6(1) - Designated Educational Institution | 134 |
Zaluski v. The Queen, 2010 DTC 1231 [at 3655], 2010 TCC 338 (Informal Procedure)
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Shea v. The Queen, 2008 DTC 3376, 2008 TCC 184 (Informal Procedure)
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Valente v. The Queen, 2006 DTC 2685, 2006 TCC 145 (Informal Procedure)
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Dean v. The Queen, 2005 DTC 322, 2005 TCC 138 (Informal Procedure)
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Words and Phrases
universityAdministrative Policy
S1-F2-C2 - Tuition Tax Credit
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S1-F2-C2 - Tuition Tax Credit
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S1-F2-C2 - Tuition Tax Credit
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S1-F2-C2 - Tuition Tax Credit
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S1-F2-C2 - Tuition Tax Credit
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Subparagraph 118.5(1)(b)(i)
Paragraph 118.5(1)(c)
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
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1 October 2013 External T.I. 2013-0478801E5 - Examination Fee under Tuition Tax Credit
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S1-F2-C2 - Tuition Tax Credit
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