Section 118.6

Subsection 118.6(1) - Definitions

See Also

Zhang v. The Queen, 2017 TCC 258 (Informal Procedure)

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Words and Phrases
may deduct

Administrative Policy

11 March 1993 T.I. (Tax Window, No. 30, p. 22, )2495)

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5 August 1992 T.I. 921713 (May 1993 Access Letter, p. 203, ¶C117-187; Tax Window, No. 23, p. 22 ¶2135)

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14 July 1992, T.I. 921748/921721 (March 1993 Access Letter, p. 77, ¶C117-181)

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Designated Educational Institution

See Also

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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Administrative Policy

Qualifying Educational Program

See Also

Kandasamy v. The Queen, 2014 DTC 1075 [at 3053], 2014 TCC 47 (Informal Procedure)

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Lahlou v. The Queen, 2014 DTC 1010 [at 2540], 2014 TCC 16

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Words and Phrases
student

Ferre v. The Queen, 2010 1405 [at 4635], 2010 TCC 593 (Informal Procedure)

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Castela v. The Queen, 2005 DTC 781, 2005 TCC 109 (Informal Procedure)

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Reiner v. The Queen, 2005 DTC 308, 2005 TCC 115 (Informal Procedure)

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Words and Phrases
in connection with

Administrative Policy

14 November 2014 External T.I. 2014-0540411E5 F - Crédit d'impôt pour études

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.6 - Subsection 118.6(2) T2202A obligatory for student but not the school 72

4 February 2015 External T.I. 2014-0551931E5 F - Crédit d'impôt pour études - résidents en médecine

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29 June 1995 Memorandum 950665 (C.T.O. "Education Tax Credit")

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Specified Educational Program

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 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) tuition fees determined on accrual basis 98

Subsection 118.6(2) - Education credit

Cases

Ahmad v. The Queen, 2016 TCC 113 (Informal Procedure)

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Administrative Policy

14 November 2014 External T.I. 2014-0540411E5 F - Crédit d'impôt pour études

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Educational Program program with essentially no admission criteria was not at the post-secondary level 46

13 February 2013 External T.I. 2013-0477151E5 F - Crédit d'impôt pour études

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