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...
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...
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...
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...
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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|---|---|---|
| Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b) | 59 |
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,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b) | 134 |
Administrative Policy
S1-F2-C1 - Qualifying Student and the Education and Textbook Tax Credits
The expression enrolled in the program to obtain skills for an occupation means that there must be sufficient skills to be acquired in the...
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...
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) | 54 |
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...
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...
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...
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...
| 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...
| 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,...
S1-F2-C1 - Qualifying Student and the Education and Textbook Tax Credits
It is not necessary for the three consecutive weeks to be in the same calendar month. Periods where there are no classes, such as reading week...
S1-F2-C1 - Qualifying Student and the Education and Textbook Tax Credits
The amendment to restrict the education tax credit to programs that lead to a degree clarified the intent of the legislation and confirmed the...
S1-F2-C1 - Qualifying Student and the Education and Textbook Tax Credits
An occupational training allowance similar to that in [para. (c) of "qualifying educational program"] but given by any other granting authority...
S1-F2-C1 - Qualifying Student and the Education and Textbook Tax Credits
The CRA generally considers free tuition to be a benefit unless a program is available to the public at large at no cost. For example, if an...
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,...
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,...
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...
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...
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...
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...
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...
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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|---|---|---|
| Tax Topics - Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Student - Paragraph (d) | meaning of post-secondary | 81 |
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...
| 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...
| 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,...
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...
| 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 |
S1-F2-C1 - Qualifying Student and the Education and Textbook Tax Credits
Generally, an educational institution's classification of a student as full-time or part-time will be accepted if the method of classification is...
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...