Section 118.5

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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Words and Phrases
course consecutive

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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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

Van de Water v. MNR, 91 DTC 276 (TCC)

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The Queen v. Gaudet, 78 DTC 6556, [1978] CTC 686 (FCA)

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Administrative Policy

20 June 1994 T.I. 940486 (C.T.O. "Tuition Fees to Medical Council of Canada")

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19 December 1991 T.I. (Tax Window, No. 12, p. 18, ¶1573)

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7 August 1991 Memorandum (Tax Window, No. 7, p. 7, ¶1388)

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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

Subparagraph 118.5(1)(a)(ii)

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
university

See Also

Fortnum v. The Queen, 2018 TCC 126 (Informal Procedure)

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Words and Phrases
course consecutive
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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Yakubowicz v. The Queen, 2011 DTC 1084 [at 475], 2011 TCC 64 (Informal Procedure)

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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
university

Administrative Policy

Paragraph 118.5(1)(c)

Cases

Napier v. Canada (Attorney General), 2002 DTC 6725, 2001 FCA 358

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See Also

Humphreys v. The Queen, 2010 DTC 1084 [at 2948], 2010 TCC 88 (Informal Procedure)

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Words and Phrases
near

Yankson v. The Queen, 2005 DTC 1346, 2005 TCC 527 (Informal Procedure)

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Words and Phrases
near commute

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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Subsection 118.5(3)

Paragraph118.5(3)(c)

Subparagraph118.5(3)(c)(ii)

Administrative Policy

20 May 2011 External T.I. 2011-0394391E5 F - Tuition Tax Credit

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