Words and Phrases - "tuition fees"
7 September 2000 External T.I. 2000-0018585 F - FRAIS DE STAGE COOPERATIF
Summary Under
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a)co-op placement fees were not tuition
Fees which students were charged along with their tuition fees and which covered the costs of their participation in the program’s co-op work placement program (entailing four-month work placements for which they received no academic credit) did not qualify as tuition fees, given that the placements were not directly related to the instruction provided by the institution.
Words and Phrases
tuition fees