Administrative Policy
18 March 2009 External T.I. 2009-0309211E5 F - Crédits d'impôt personnels
ordering of tuition, then medical expense, then student loan credits
With respect to tax credits for interest on student loans, tuition fees and medical expenses, is there an order in which a taxpayer must claim these credits? CRA stated:
Under section [118.92], a person should first claim the tuition tax credit, then the medical expense tax credit and, if an amount of tax is still payable, the tax credit for interest on student loans.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(d) | satisfaction of clothing needs of institutionalized adult child would be sufficient to engage the credit | 157 |
| Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) | parent separated for part of year could claim the wholly dependent person credit only if he did not deduct support | 238 |