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) | 210 |
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 | 36 |
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. | 69 |
Van de Water v. MNR, 91 DTC 276 (TCC)
Administrative Policy
20 June 1994 T.I. 940486 (C.T.O. "Tuition Fees to Medical Council of Canada")
19 December 1991 T.I. (Tax Window, No. 12, p. 18, ¶1573)
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 | 150 |
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 | 98 |
Klassen v. Canada, 2007 DTC 5612, 2007 FCA 339
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Words and Phrases
universitySee Also
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 | 127 |
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 | 57 |
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 | 128 |
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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