Section 118.6

Subsection 118.6(1) - Definitions

See Also

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

The taxpayer (Dr. Zhang) was a dentist who had $52,040 in tuition and education tax credits available to be carried forward to her 2014 taxation...

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Words and Phrases
may deduct

Administrative Policy

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

Students taking courses provided by the Certified General Accountants Association who are employed in the accounting field will not be entitled to...

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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)

Students in "co-operative courses" who attend school for a period and then work for a like period in a business relating to their academic studies...

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

In response to an inquiry as to whether the credit was available for participation in the Canadian Job Strategies Program or the Ontario Basic...

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Designated Educational Institution

See Also

Zochowski v. The Queen, 2012 DTC 1224 [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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Yakubowicz v. The Queen, 2011 DTC 1084 [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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Administrative Policy

Qualifying Educational Program

See Also

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

Rip CJ found that the taxpayers, who were medical residents, were eligible for educational and textbook tax credits. The residency programs were...

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

Before going on to follow Huang in finding that post-doctoral fellowships received by the taxpayer (prior to 2010 amendments to the definition of...

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Words and Phrases
student

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

The taxpayer did not qualify as being in "full-time" attendance in an online-MBA program at the University of Liverpool given that the University...

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

The taxpayer, who was earning her Master of Arts in Education/Curriculum and Instruction, "attended the program on a full-time basis at the...

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

The taxpayer, who was a full-time teacher, also was pursuing a course of studies at a U.S. university leading to a Master of Arts in Curriculum...

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Words and Phrases
in connection with

Administrative Policy

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

CRA indicated that Kandasamy (finding that medical residents were entitled to claim the "education tax credit" and the “post-secondary textbook...

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

Respecting an educational program offered in part to those still in the job market for which there were essentially no admission criteria, CRA...

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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 78

16 December 2011 External T.I. 2011-0412502E5 F - Remboursement - frais de scolarité

An employer paid the tuition fees of one of its employees at a master's program. However, the employee was required to reimburse the employer...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(5) - Paragraph 118.1(5)(a) - Subparagraph 118.1(5)(a)(iii) credit can be claimed where employee is subsequently required to reimburse employer for employer-paid tuition 116

22 September 2011 External T.I. 2011-0403991E5 F - Crédit d'impôt pour études

A part-time student at a university registered for courses in 3 modules comprising one module per month of 2 consecutive days of 7.5 hours each,...

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Words and Phrases
course

13 September 2006 External T.I. 2006-0185081E5 F - Crédit d'impôt pour études: sens du mot "semaine"

In finding that educational program running from Friday September 8, 2006, to Monday September 18, 2006, or from September 8 to September 22,...

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Words and Phrases
week

13 January 2005 External T.I. 2004-0097911E5 F - Crédit d'impôt pour études

An organization offers courses, for a specific training program, that are offered in six full 4-day sessions (32 hours) in the months of February,...

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19 October 2004 Internal T.I. 2004-0094971I7 F - Programme de formation admissible

The Directorate indicated that the word “period” in the pre-2004 version of para. (b) of the definition of “qualifying educational...

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Words and Phrases
period in connection with

29 June 1995 Internal T.I. 9506657 - EDUCATION TAX CREDIT

RC employees receiving reimbursements for CGA or CMA courses typically would not be entitled to the education tax credit, because typically they...

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12 April 2007 External T.I. 2007-0220561E5 F - Crédit pour études - stages de formation pratique

Regarding training programs offered by a college that require students to complete practicums (lasting 3 weeks at 10 hours per week) in a private...

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Qualifying Student

Administrative Policy

7 July 2008 External T.I. 2008-0275961E5 F - Crédit d'impôt pour études

The Directorate stated that “where a postdoctoral fellow pursues an internship whose purpose is to acquire more specialized or complementary...

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3 July 2007 External T.I. 2007-0236551E5 F - Crédit d'impôt pour études

Regarding whether a post-doctoral fellow entitled to the education tax credit under s. 118.6(2) in respect of the fellowship, CRA stated that...

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Paragraph (a)

Administrative Policy

30 September 2003 External T.I. 2003-0035725 F - MONTANT RELATIF AUX ETUDES

Regarding the application of the 12-month test, CCRA stated:

[A] portion of a calendar month can be counted towards the number of months as long...

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Paragraph (d)

Administrative Policy

30 September 2003 External T.I. 2003-0035725 F - MONTANT RELATIF AUX ETUDES

Regarding the provision of courses such as photography, English immersion or computer courses offered to the general public, where there were no...

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Words and Phrases
post-secondary
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Student - Paragraph (a) portion of month can be counted provided that 12 hours (including course practical work) expended in that portion 152

Specified Educational Program

Administrative Policy

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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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 110

Subsection 118.6(2) - Education credit

Cases

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

The taxpayer, who worked full-time as an employed pharmacist, claimed the tuition tax credit for full-time studies for courses taken in Buffalo,...

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Administrative Policy

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

Before concluding that on the basis of redacted facts the program in question did not qualify as "at a post-secondary level" so that it was not a...

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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 50

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

After referencing the disruptions to the scheduling of Quebec university and CEGEP classes respecting the 2012 winter and fall terms resulting...

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