,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

            ,9=m,n ,circul>
    
,subject3 ,tui;n ,fees & ,*>ita# ,don,ns
  ,pd 6,privately ,support$ ,secul> &
  ,religi\s ,s*ools
,numb]3 #ge-bc
,date3 ,septemb] #bi1 #aige

#a4 ,tui;n fees pd 6an $uc,nal 9/itu;n 9
  ,canada >e deducti# 0! /ud5t 9 a3ord.e
  ) subsec;n #fj7f7 (! ,9come ,tax ,act4
  ,s* fees >e n 3sid]$ *>ita# don,ns &
  (ficial receipts design$ = *>ita#
  don,ns may n 2 issu$ = s* tui;n fees
  ev5 ?\< ! $uc,nal 9/itu;n may 2 a
  regi/]$ ,canadian *>ita# organiz,n z
  def9$ 9 p>agraph #aaj7#h77c7 (! ,act4
#b4 ,! purpose ( ? circul> is 6expla9
  two excep;ns 6! abv rule ": a por;n or
  all ( an am.t pd 6a s*ool1 o!r ?an a
  po/-second>y 9/itu;n or a designat$
  $uc,nal 9/itu;n 7see ,app5dix       #a
                 #ge-bc              a#a
  ;,a71 may 2 3sid]$ z a don,n4 ,! two
  types ( s* s*ools : give rise 6^!
  special circum/.es >e3
  7a7 ^? : t1* exclusively religion1 &
  7b7 ^? : op]ate 9 a dual capac;y
    provid+ bo? secul> 7academic7 &
    religi\s $uc,n4
  
           ,religi\s ,s*ools
    
#c4 ,if s* a s*ool t1*es exclusively
  religion & "!by op]ates solely =!
  adv.e;t ( religion1 pay;ts = /ud5ts
  att5d+ t s*ool >e n 3sid]$ 6be tui;n
  fees b w 2 3sid]$ z valid don,ns &1
  provid+ ! s*ool is a regi/]$ ,canadian
  *>ita# organiz,n1 (ficial receipts =
  *>ita# don,ns may 2 issu$ = s* pay;ts4

            ,secul> ,s*ools
    
#d4 ,! provi.ns (! ,9come ,tax ,act d n
  p]mit a deduc;n1 z a *>ita# don,n1 (
  an m.t pd 6a s*ool = academic       #b
                 #ge-bc              b#a
  tui;n1 :e!r ! am.t 0 pd = set fees or
  0 a volunt>y 3tribu;n4 ,a gift1 6be
  all[a# )9 ! 3cept ( p>agraph
  #aaj7#a77a7 (! ,act1 m/ 2 a volunt>y
  transf];e ( prop]ty )\t 3sid],n4 ,!
  3sid],n "h is ! academic tra9+ rcvd 0!
  *n att5d+ ! s*ool4 ,on ! o!r h&
  religi\s tra9+ is n view$ z 3sid],n =
  purposes (! def9i;n (a gift4
--------------------------------------#b
#e4 ,s*ool fees >e norm,y bas$ on ! co/s
  ( op],n4 ,h["e1 "! >e "s s*ools 9
  ,canada1 usu,y 3nect$ )a *ur*1 : d n
  levy set fees & op]ate solely "?
  3tribu;ns ( p>5ts or gu>dians & o!r
  memb]s (! *ur*4 ,^! s*ools1 : >e
  subject 6! 9spec;n ( prov9cial $uc,nal
  au?orities1 op]ate 9 a dual capac;y
  provid+ bo? secul> & religi\s $uc,n4
#f4 ,"u c]ta9 circum/.es receipts =
  *>ita# don,ns may 2 issu$ =a por;n (
  an am.t pd 6att5d s*ools1 o!r ?an po/-
  second>y 9/itu;ns or designat$ $uc,nal
  9/itu;ns1 : op]ate 9 ? dual         #c
                 #ge-bc              a#b
  capac;y4 ,"! >e two me?ods ( calculat+
  ! don,n por;n ( am.ts pd1 dep5d+ on h[
  ! s*ool ma9ta9s xs a3.t+ records4
#g4 ,! mo/ fav\ra# tr1t;t w 2 rcvd ": !
  s*ool c & does segregate ! co/ (
  op]at+ ! secul> por;n (! s*ool &! co/
  ( provid+ religi\s tra9+4 ,"u ? me?od1
  ! net co/ ( op]at+ ! secul> por;n (!
  s*ool is 6be pro-rat$ ov] ! numb] (
  pupils 5roll$ dur+ ! s*ool ye>
  6det]m9e a 8co/ p] pupil0 =! secul>
  tra9+4 ,an (ficial don,n receipt c 2
  issu$ = t por;n (a pay;t : is 9 excess
  (! pro-rat$ 8co/ p] pupil0 = academic
  tra9+4 ,if a taxpay] has m ?an "o * 9
  att5d.e at ! s*ool1 ! am.t 6be deduct$
  f 8 total pay;t1 6det]m9e ! don,n
  por;n1 is ! 8co/ p] pupil0 = academic
  tra9+ multipli$ 0! numb] ( 8 *n 5roll$
  dur+ ! s*ool ye>4
#h4 ,! net co/ ( op]at+ ! secul> por;n
  (! s*ool w 2 det]m9$ 6be ! total
  op]at+ co/s ( t por;n (! s*ool =a
  s*ool ye> 7exclud+ capital          #d
                 #ge-bc              b#b
  exp5ditures & depreci,n7 less
  miscellane\s 9come1 grants rcvd &
  don,ns rcvd f p]sons ) no *n 9
  att5d.e1 un.s s* grants or don,ns 7
  designat$ =a capital purpose4 8,co/ p]
  pupil0 wd 2 ! abv describ$ co/ divid$
  0! numb] ( /ud5ts 5roll$ dur+ ! s*ool
  ye>4
#i4 ,": s* a s*ool : op]ates 9 a dual
  capac;y does n or _c segregate ! co/ (
  op]at+ ! secul> por;n (! s*ool &! co/
  ( provid+ religi\s tra9+1 a don,n
  receipt c 2 issu$ only = t "p (! pay;t
  : is 9 excess (! net op]at+ 8co/ p]
  pupil0 (! :ole s*ool =a s*ool ye>4 ,!
  net op]at+ co/ (! :ole s*ool 9 ? case
  w 2 ! total op]at+ co/s (! s*ool
  9clud+ bo? secul> & religi\s $uc,n
  7exclud+ capital exp5ditures &
  depreci,n7 less miscellane\s 9come1
  grants & don,ns f p]sons ) no *n 9
  att5d.e1 un.s s* grants or don,ns 7
  designat$ = capital purposes4 8,co/ p]
  pupil0 w 2 ! abv describ$           #e
                 #ge-bc               #c
  co/ divid$ 0! numb] ( /ud5ts 5roll$
  dur+ ! s*ool ye>4 ,= taxpay]s ) m ?an
  "o * 9 att5d.e1 ! rule 9 ! la/ s5t;e (
  p>agraph #g abv w apply us+ ! 8co/ p]
  pupil0 (! :ole s*ool4
#aj4 ,= purposes ( ei (! abv me?ods1 ":
  a pay;t has be5 made 6a s*ool 2f
  ,decemb] ?irty-f/ (a s*ool ye> &!
  s*ool m/ issue an (ficial don,n
  receipt = tax,n purposes 2f ! 8co/ p]
  pupil0 =! s*ool ye> c 2 det]m9$1 !
  s*ool may use ! 8co/ p] pupil0 (!
  previ\s s*ool ye>1 if ! s*ool op]at$ 9
  t previ\s ye>4
#aa4 ,! s*ool m/ 2 prep>$ 6sub/antiate t
  ! 8co/ p] pupil0 =a s*ool ye> has be5
  det]m9$ f ! books & records (! s*ool 9
  a3ord.e )! abv policy4
#ab4 ,a pay;t 6s* a s*ool 0a p]son :o is
  nei ! p>5ts or gu>dian (a pupil :o
  att5ds s* a s*ool &= : no b5efit is
  deriv$ qualifies 9 full z a don,n4

                                      #f
              ,app5dix ;,a            #d
    
            ,sec;n #aaj7#i7
    
8,=! purposes ( p>agraphs #a7g7 & 7h71
  7a7 8designat$ $uc,nal 9/itu;n0 m1ns
    7;i7 an $uc,nal 9/itu;n 9 ,canada t
      is
      7,a7 a univ]s;y1 college or o!r
        $uc,nal 9/itu;n designat$ 0!
        ,lieut5ant ,gov]nor 9 ,c\ncil (a
        prov9ce z a specifi$ $uc,nal
        9/itu;n "u ! ,canada ,/ud5t
        ,loans ,act or recogniz$ 0!
        ,m9i/] ( ,$uc,n (! ,prov9ce (
        ,quebec =! purposes (! ,/ud5ts
        ,loans & ,s*ol>%ips ,act (!
        ,prov9ce ( ,quebec1 or
      7,b7 c]tifi$ 0! ,m9i/] ( ,manp[] &
        ,immigr,n 6be an $uc,nal 9/itu;n
        0: c\rses >e 3duct$ t provide or
        improve ! qualific,ns (a p]son =
        employ;t or =! c>ry+ on (a
        busi;s or profes.n1
                                      #g
                 #ge-bc              a#d
    7;ii7 a univ]s;y \tside ,canada at :
      ! /ud5t ref]r$ 6in p>agraph
      7#a77g7 or 7h71 z ! case may be1 0
      5roll$ 9 a c\rse1 ( n less ?an #ac
      3secutive weeks dur,n1 l1d+ 6a
      degree1 or
    7;iii7 if ! /ud5t ref]r$ 6in
      p>agraph 7#a77g7 or 7h71 z ! case
      may be1 resid$1 dur+ ! :ole (! ye>
      ref]r$ 6"!91 9 ,canada ne> ! b.d>y
      2t ,canada &! ,unit$ ,/ates1 an
      $uc,nal 9/itu;n 9 ! ,unit$ ,/ates
      6: he -mut$ t is a univ]s;y1
      college or o!r $uc,nal 9/itu;n
      provid+ c\rses at a po/-second>y
      s*ool level20







                                      #h