,canada ,rev5ue ,ag5cy

             ,,it-#eae;,r#b
           ,$uc,n ,tax ,cr$it

           ,decemb] #i1 #aiif

           ,pr9t ,pages #a-f
         ,brl ,pages ;i & #a-bi
    


































                 ,9dex
                               ,brl page
,3t5ts """""""""""""""""""""""""""""" #c
,applic,n """"""""""""""""""""""""""" #d
,summ>y """"""""""""""""""""""""""""" #d
,4cus.n & ,9t]pret,n """""""""""""""" #e
  ,g5]al 7p>agraphs #aad7 """"""""""" #e
  ,5roll$ z a ,full-,"t ,/ud5t
    7p>agraphs #eag7 """"""""""""""" #aj
  ,designat$ ,$uc,nal ,9/itu;n
    7p>agraphs #hai7 """"""""""""""" #aa
  ,qualify+ ,$uc,nal ,program
    7p>agraphs #ajaaf7 """"""""""""" #ae
  ,9come f ,employ;t 7p>agraphs
    #agabb7 """""""""""""""""""""""" #ba
,explan,n ( ,*anges """""""""""""""" #be
  ,9troduc;n """"""""""""""""""""""" #be
  ,r1sons =! ,revi.n """"""""""""""" #be
  ,legislative & o!r *anges """""""" #bf





                                      ;i

























,canada ,rev5ue ,ag5cy                #a

          ,9t]pret,n ,bullet9
    
,numb]3 ,,it-#eae;,r#b
,date3 ,decemb] #i1 #aiif
,subject3 ,9come ,tax ,act--,$uc,n ,tax
  ,cr$it
,ref];e3 ,sec;n #aah.f 7al sec;ns #aah.h
  & #aah.i1 subsec;ns #e7#a71 #f7#c71 &
  #aag7#b7 & p>agraph #ef7#a77n77

  ,9t]pret,n bullet9s 7,,it's7 provide
,rev5ue ,canada's te*nical 9t]pret,ns (
9come tax law4 ,due 6_! te*nical nature1
,,it's >e us$ prim>ily 0de"p;tal /aff1
tax speciali/s1 & o!r 9dividuals :o h an
9t]e/ 9 tax matt]s4 ,= ^? r1d]s :o pref]
a less te*nical explan,n (! law1 !
,de"p;t (f]s o!r public,ns1 s* z tax
guides & pamphlets4
  ,:ile ! ,,it's d n h ! =ce ( law1 !y c
g5],y 2 reli$ ^u z reflect+ ! ,de"p;t's
9t]pret,n (! law 6be appli$ on a 3si/5t
basis 0de"p;tal /aff4 ,9 cases ":     #a
             ,,it-#eae;,r#b          a#a
an ,,it has n yet be5 revis$ 6reflect
legislative *anges1 r1d]s %d ref] 6!
am5d$ legisl,n & xs e6ective date4
,simil>ly1 c\rt deci.ns subsequ5t 6!
date (! ,,it %d 2 3sid]$ :5 det]m9+ !
relevancy (! -;ts 9 ! ,,it4
  ,an 9t]pret,n describ$ 9 an ,,it
applies z (! date ! ,,it is publi%$1
un.s o!rwise specifi$4 ,:5 "! is a *ange
9 a previ\s 9t]pret,n &! *ange is
b5eficial 6taxpay]s1 x is usu,y e6ective
= all future assess;ts & reassess;ts4
,if ! *ange is n fav\ra# 6taxpay]s1 x w
norm,y 2 e6ective =! curr5t & subsequ5t
tax,n ye>s or = transac;ns 5t]$ 96af !
date (! ,,it4
  ,a *ange 9 a de"p;tal 9t]pret,n may al
2 ann\nc$ 9 ! ,9come ,tax ,te*nical
,news4
  ,if y h any -;ts reg>d+ matt]s 4cuss$
9 ? ,,it1 pl1se s5d !m to3


                                      #b
             ,,it-#eae;,r#b          b#a
  ,director1 ,busi;s & ,public,ns
    ,divi.n
  ,9come ,tax ,rul+s ,directorate
  ,policy & ,legisl,n ,bran*
  ,rev5ue ,canada
  ,ottawa ,,on
  ,k#a;,a #j;,l#e

  ,9t]pret,n bullet9s c 2 f.d on !
,rev5ue ,canada ,9t]net site at3
_+www.rc.gc.ca_:

                 ,3t5ts
    
,applic,n
,summ>y
,4cus.n & ,9t]pret,n
  ,g5]al 7p>agraphs #a-d7
  ,5roll$ z a ,full-,"t ,/ud5t
    7p>agraphs #e-g7
  ,designat$ ,$uc,nal ,9/itu;n
    7p>agraphs #h-i7
  ,qualify+ ,$uc,nal ,program
    7p>agraphs #aj-af7                #c
             ,,it-#eae;,r#b          c#a
  ,9come f ,employ;t
    7p>agraphs #ag-bb7
,explan,n ( ,*anges

               ,applic,n
    
  ,? bullet9 c.els & replaces ,9t]pret,n
,bullet9 ,,it-#eae;,r dat$ ,m>* #be1
#aiid4

                ,summ>y
    
  ,an 9dividual may 2 5titl$ 6claim an
$uc,n tax cr$it1 : is a non-refunda# tax
cr$it 9 calculat+ ,"p ;,i tax o!rwise
paya#4 ,! purpose (! $uc,n tax cr$it is
6assi/ a /ud5t 0reduc+ ! /ud5t's 9come
tax 0ref];e 6! numb] ( mon?s t ! /ud5t
is 5roll$ 9 a qualify+ $uc,nal program
at a designat$ $uc,nal 9/itu;n4 ,! am.t
(! $uc,n tax cr$it is det]m9$ 0multiply+
! l[e/ p]sonal tax rate p]c5tage 7#ag@3p
s9ce #aihh7 =! ye> 04#hj & 0! numb] (
mon?s 9 ! ye> dur+ : ! 9dividual 0    #d
             ,,it-#eae;,r#b          d#a
5roll$ z a full-"t /ud5t1 or 9 "s
circum/.es1 z a "p-"t /ud5t1 9 a
qualify+ $uc,nal program at a designat$
$uc,nal 9/itu;n4 ,! /ud5t m/ obta9 a
c]tificate1 issu$ 0! $uc,nal 9/itu;n1 :
docu;ts ! /ud5t's 5rol;t4 ,:5 ! /ud5t is
5roll$ at an 9/itu;n c]tifi$ 0! ,m9i/] (
,human ,res\rces ,develop;t1 ! purpose
(! 5rol;t m/ 2 6acquire or improve
o3up,nal skills4 ,any unus$ por;n (!
/ud5t's $uc,n tax cr$it may 2 transf]r$
6! /ud5t's sp\se or a p>5t or gr&p>5t4
,see ! ,note foll[+ p>agraph #b 2l =a
propos$ *ange 9 ! mon?ly am.t on : !
$uc,n tax cr$it is calculat$4
--------------------------------------#b
          ,4cus.n & ,9t]pret,n
    
        ,g5]al 7p>agraphs #a-d7
    
#a4 ,subsec;n #aah.f7#b7 au?orizes a
  /ud5t 6claim an $uc,n tax cr$it
  det]m9$ 0=mula 7see p>agraph #b 2l7 =
  ea* mon? 9 ! cal5d> ye> dur+ : !    #e
             ,,it-#eae;,r#b          a#b
  /ud5t is 5roll$ 9 a qualify+ $uc,nal
  program z a full-"t /ud5t 7see
  p>agraphs #e 6#g 2l7 at a designat$
  $uc,nal 9/itu;n1 9clud+ ! mon?s 9 : a
  c\rse />ts & 5ds4 ,if m&atory f9al
  exam9,ns >e tak5 9 a mon? :5 "! is no
  =mal 9/ruc;n or classroom activ;y1 t
  mon? may qualify = 9clu.n 9 ! =mula
  provid$ ! exam9,ns >e an 9tegral "p (!
  c\rse ( /udy &! o!r 3di;ns describ$ 9
  ! f/ s5t;e ( ? p>agraph >e met4 ,if !
  designat$ $uc,nal 9/itu;n is "o t is
  c]tifi$ 0! ,m9i/] ( ,human ,res\rces
  ,develop;t1 !n ! $uc,n tax cr$it is
  availa# only if ! /ud5t is 5roll$ 9 t
  program 6obta9 skills =1 or improve
  skills in1 an o3up,n4 ,! expres.n
  85roll$ 9 ! program 6obta9 skills = an
  o3up,n0 m1ns t "! m/ 2 su6ici5t skills
  6be acquir$ 9 ! program 65a# ! /ud5t
  6"w at an o3up,n4 ,! expres.n 85roll$
  9 ! program 6improve skills 9 an
  o3up,n0 implies t ! /ud5t alr
  possesses su6ici5t skills 65a# !    #f
             ,,it-#eae;,r#b          b#b
  /ud5t 6"w at an o3up,n &! program m/ 2
  capa# ( improv+ ^? skills4 ,x is a "q
  ( fact :e!r a "picul> program is capa#
  ( improv+ a /ud5t's o3up,nal skills or
  is su6ici5t 6furni% ! /ud5t ) 5 skills
  65a# ! /ud5t 6"w at an o3up,n4
#b4 ,! am.t (! $uc,n tax cr$it is
  det]m9$ 0multiply+ ! l[e/ tax rate
  p]c5tage ref]r$ 6in subsec;n #aag7#b7
  04#hj & 0! numb] ( mon?s 7see p>agraph
  #a abv7 dur+ : ! /ud5t is 5roll$ 9 a
  qualify+ $uc,nal program 7see
  p>agraphs #aj 6#af 2l7 z a full-"t
  /ud5t at a designat$ $uc,nal 9/itu;n
  7see p>agraph #h 2l74 #ag@3p has be5 !
  l[e/ tax rate p]c5tage f #aihh 6! date
  ( public,n ( ? bullet94 ,al1 a ."p-"t
  /ud5t 9 a qualify+ $uc,nal program at
  a designat$ $uc,nal 9/itu;n is eligi#
  =! cr$it if ! /ud5t
  7a7 is eligi# =! 4abil;y tax cr$it =!
    ye>1 or
  7b7 has1 9 ! ye>1 a m5tal or physical
    impair;t &a m$ical doctor1 or 9   #g
             ,,it-#eae;,r#b          c#b
    ! case (a visual impair;t1 a m$ical
    doctor or optometri/1 has c]tifi$ 9
    writ+ t ! e6ects (! impair;t >e s* t
    ! /ud5t _c r1sonably 2 expect$ 6be
    5roll$ z a full-"t /ud5t :ile s
    impair$4
  ,= 9=m,n on eligibil;y =! 4abil;y tax
  cr$it1 see ! curr5t v].n ( ,,it-#eai1
  ,m$ical ,exp5se & ,4abil;y ,tax
  ,cr$its & ,att5dant ,c>e ,exp5se
  ,deduc;n4

,note3
  ,z "p (! #aiif ,f$]al ,budget1 a
  ,notice ( ,ways & ,m1ns ,mo;n 6,am5d !
  ,9come ,tax ,act 0 ta#d 9 ! ,h\se (
  ,-mons on ,m>* #f1 #aiif4 ,am;g !
  propos$ am5d;ts 0 ! foll[+3

  ,t1 =! #aiif & subsequ5t tax,n ye>s1 !
  mon?ly am.t on : ! $uc,n tax cr$it is
  calculat$ 2 9cr1s$ 64#ajj f 4#hj4

                                      #h
             ,,it-#eae;,r#b          d#b
#c4 ,c]ta9 (! /ud5t's unus$ tax cr$its
  =! ye>1 9clud+ ! $uc,n tax cr$it1 may
  2 transf]r$ to1 & claim$ z a tax cr$it
  by1 ! /ud5t's sp\se1 "u sec;n #aah.h1
  or ! /ud5t's p>5t or gr&p>5t1 "u sec;n
  #aah.i4 ,see ! curr5t v].n (
  ,,it-#eaf1 ,tui;n ,tax ,cr$it =a
  4cus.n (! transf] (a /ud5t's unus$
  tui;n & $uc,n tax cr$its4
#d4 ,9 all cases ": an $uc,n tax cr$it
  or a transf] (! $uc,n tax cr$it is
  claim$1 ! /ud5t m/ obta9 a c]tificate
  au?oriz$ 0! ,m9i/] 7,=m ,t#bbjb1
  ,$uc,n ,cr$it ,c]tificate = ,full-,"t
  & ,"p-,"t ,/ud5ts1 or ,t#bbjb;,a1
  ,tui;n & ,$uc,n ,cr$it ,c]tificate7 z
  pro( ( 5rol;t issu$ 0! designat$
  $uc,nal 9/itu;n & 3ta9+ prescrib$
  9=m,n4 ,:ile x is no l;g] nec 6file !
  c]tificate )! ,t#a 9come tax return1
  taxpay]s :o claim all or a por;n (!
  availa# $uc,n tax cr$it %d reta9 a
  copy (! c]tificate = _! records z !
  ,m9i/] ( ,n,nal ,rev5ue has !       #i
             ,,it-#eae;,r#b          e#b
  au?or;y "u subsec;n #bbj7#b.a7
  6subsequ5tly reque/ x4

      ,5roll$ z a ,full-,"t ,/ud5t
            7p>agraphs #e-g7
    
#e4 ,! require;t 9 subsec;n #aah.f7#b7 =
  5rol;t z a full-"t /ud5t at a
  designat$ $uc,nal 9/itu;n 7see
  p>agraph #a abv7 m/ 2 met on ! basis
  (! facts 9 ea* case4 ,? require;t c 2
  met 0a /ud5t tak+ c\rses 0correspond;e
  or 0a p]son 5roll$ 9 a 4t.e $uc,n
  program4 ,! require;t = 5rol;t z a
  full-"t /ud5t at a designat$ $uc,nal
  9/itu;n is a sep>ate te/ ov] & abv !
  require;t respect+ a 8qualify+ $uc,nal
  program0 7see p>agraphs #aj 6#af 2l74
#f4 ,a /ud5t :o is 9 regul> att5d.e 9 a
  qualify+ $uc,nal program is 3sid]$ 6be
  5roll$ z a full-"t /ud5t4 ,simil>ly1 a
  /ud5t :o is "picipat+ 9 po/-graduate
  /udies on a regul> basis 9 a "picul>
  mon? is ord9>ily 3sid]$ 6be        #aj
             ,,it-#eae;,r#b          f#b
  5roll$ z a full-"t /ud5t if ! /ud5t is
  regi/]$ =! regul> academic ye> ev5 ?\<
  ! require;ts = att5d.e 9 class = s*
  /udies >e m9imal4 ,"!=e1 s* a /ud5t :o
  sp5ds m* (! "t 9 a laboratory or
  libr>y 5gag$ 9 rese>* or writ+ a !sis
  or :o sp5ds "p (! academic ye> 5gag$ 9
  rese>* else": ?an at ! univ]s;y wd
  norm,y 2 reg>d$ z 2+ a full-"t /ud5t
  at ! 9/itu;n ": ! /ud5t is s regi/]$4
#g4 ,"s univ]sities provide 8co-
  op]ative0 c\rses 9 : ! /ud5t att5ds =
  an academic p]iod & !n "ws =a l p]iod
  9 a busi;s or 9du/ry relat+ 6! /ud5t's
  academic /udies4 ,! /ud5t is reg>d$ z
  2+ 5roll$ z a full-"t /ud5t only dur+
  ^? mon?s 9 : univ]s;y is att5d$4
--------------------------------------#c
      ,designat$ ,$uc,nal ,9/itu;n
            7p>agraphs #h-i7
    
#h4 ,a 8designat$ $uc,nal 9/itu;n10 z
  def9$ 9 subsec;n #aah.f7#a71 m1ns any
  (! foll[+3                         #aa
             ,,it-#eae;,r#b          a#c
  7a7 a univ]s;y1 college1 or o!r
    $uc,nal 9/itu;n 9 ,canada t has be5
    designat$ 0! ,lieut5ant ,gov]nor 9
    ,c\ncil (a prov9ce z a specifi$
    $uc,nal 9/itu;n "u ! ,canada ,/ud5t
    ,loans ,act1 designat$ 0an
    appropriate au?or;y "u ! ,canada
    ,/ud5t ,f9ancial ,assi/.e ,act1 or
    designat$ 0! ,m9i/] ( ,hi<] ,$uc,n &
    ,sci;e (! ,prov9ce ( ,quebec =!
    purposes ( ,an ,act respect+
    f9ancial assi/.e = /ud5ts (!
    ,prov9ce ( ,quebec2
  7b7 an $uc,nal 9/itu;n 9 ,canada1
    c]tifi$ 0! ,m9i/] ( ,human ,res\rces
    ,develop;t z "o provid+ c\rses1 o!r
    ?an c\rses design$ = univ]s;y cr$it1
    t furni% a p]son ) skills =1 or
    improve a p]son's skills in1 an
    o3up,n2
  7c7 a univ]s;y \tside ,canada at : !
    /ud5t = :om ! $uc,n tax cr$it is
    det]m9$ is 5roll$ 9 a c\rse ( at l1/
                                     #ab
             ,,it-#eae;,r#b          b#c
    #ac 3secutive weeks dur,n1 l1d+ 6a
    degree2 or
  7d7 a univ]s;y1 college or o!r $uc,nal
    9/itu;n 9 ! ,unit$ ,/ates provid+
    c\rses at ! po/-second>y s*ool level
    if ! /ud5t = :om ! $uc,n tax cr$it
    is det]m9$ resides "?\t ! ye> 9
    ,canada ne> ! bord] 2t ,canada &!
    ,unit$ ,/ates & -mutes 6t $uc,nal
    9/itu;n4
  ,=! purposes ( 7c7 abv1 ! degree m/ n
  2 l[] ?an ! ba*elor or equival5t
  level4 ,= fur!r 4cus.n1 see ! curr5t
  v].n ( ,,it-#eaf4
#i4 ,an $uc,nal 9/itu;n wi%+ 6e/abli%
  :e!r x qualifies z a designat$ $uc,nal
  9/itu;n )9 ! m1n+ ( subsec;n
  #aah.f7#a7 may direct an 5quiry 3c]n+3





                                     #ac
             ,,it-#eae;,r#b          c#c
  7a7 ,p>agraph #h7a7 abv to
    ,canada ,/ud5t ,loans ,program
    ,y\? ,le>n+ & ,lit]acy ,directorate
    ,human ,res\rces ,develop;t ,canada
    ,t5? ,floor
    #be ,$dy ,/reet
    ,hull ,,qc
    ,k#a;,a #j;,m#e
  7b7 ,p>agraph #h7b7 abv to
    ,c]tific,n ( .,private ,$uc,nal
      ,9/itu;ns
    ,human ,res\rces ,develop;t ,canada
    ,phase ,,iv1 ,f\r? ,floor
    ,place du ,portage
    #adj ,promenade du ,portage
    ,hull ,,qc
    ,k#a;,a #j;,j#i
    





                                     #ad
             ,,it-#eae;,r#b          d#c
  7c7 ,p>agraphs #h7c7 & 7d7 abv to
    ,director ,g5]al
    ,9t]n,nal ,tax ,directorate
    ,rev5ue ,canada
    ,t[] ;,c1 ,second ,floor
    ,place ,vani]
    #be ,mc,>?ur ,road
    ,vani] ,,on
    ,k#a;,a #j;,l#e

      ,qualify+ ,$uc,nal ,program
           7p>agraphs #aj-af7
    
#aj4 ,6be a 8qualify+ $uc,nal program0 z
  def9$ 9 subsec;n #aah.f7#a71 a program
  m/ run = at l1/ ?ree 3secutive weeks &
  m/ require 9/ruc;n or "w 9 ! program (
  at l1/ t5 h\rs a week "?\t xs dur,n &
  n simply =a m9imum ?ree-week p]iod4
  ,?us1 a /ud5t tak+ s"eal c\rses = ?ree
  weeks \ ( an 5tire seme/] & meet+ ! t5
  h\rs p] week require;t = ^? ?ree weeks
  only1 b n "?\t ! rema9d] (! seme/]1
  may qualify =! $uc,n tax cr$it =   #ae
             ,,it-#eae;,r#b          e#c
  any mon? 9 : ! qualify+ ?ree weeks
  o3urr$1 b wd n qualify =! rema9d] (!
  seme/]4 ,9 s* a case1 ! /ud5t wd 2
  3sid]$ 6h foll[$ two di6]5t programs
  dur+ t seme/]1 ! ?ree-week program t
  qualifi$ &! rema9d] t did n4
#aa4 ,! 9/ruc;n or "w ref]r$ 6in
  p>agraph #aj abv 9cludes all =ms (
  direct 9/ruc;n1 s* z lectures1
  practical tra9+1 or laboratory "w4 ,"t
  sp5t 0po/-graduate /ud5ts on rese>* =!
  purpose ( writ+ a !sis al qualifies4
  ,a /ud5t tak+ f\r full c\rses or m at
  an $uc,nal 9/itu;n describ$ 9 p>agraph
  #h7a7 abv w 2 a3ept$ z 2+ 5roll$ 9 a
  8qualify+ $uc,nal program40 ,h["e1 :5
  s* a /ud5t is tak+ only ?ree full
  c\rses1 ! $uc,nal 9/itu;n m/ 5sure t !
  "w 9 ! program satisfies ! #aj h\rs p]
  week require;t4 ,:5 ! program (a /ud5t
  falls %ort ( provid+ #aj h\rs weekly (
  lectures1 practical tra9+ &/or
  laboratory "w1 t /ud5t's "t may 2
  aug;t$ 0a r1sona# e/imate ( "t     #af
             ,,it-#eae;,r#b          f#c
  \tside ! classroom or laboratory1
  norm,y requir$ & expect$ (a /ud5t dur+
  a "picul> program1 = "w assign;ts or
  o!r items li/$ 2l3
  7a7 af 5rol;t1 tak+ a te/ at ! 2g9n+
    (a program 6e/abli% ! program level
    at : ! /ud5t w "picipate2
  7b7 tak+ an a*ieve;t te/ at ! 5d (a
    program2
  7c7 essays2
  7d7 t]m pap]s2
  7e7 o!r writt5 "w2 &
  7f7 oral pres5t,ns4
#ab4 ,9 ! case (a /ud5t 5roll$ at a
  designat$ $uc,nal 9/itu;n ref]r$ 6in
  p>agraphs #h7a71 7c7 & 7d7 abv1 !
  program ( /udy m/ 2 at a po/-second>y
  s*ool level 9 ord] 6qualify4 ,?us1 9
  ord] 6be 3sid]$ a qualify+ $uc,nal
  program1 a program m/
--------------------------------------#d
  2 at a po/-second>y s*ool level1
  except 9 ! case ( c\rses 7o!r ?an
  c\rses design$ = univ]s;y cr$it7   #ag
             ,,it-#eae;,r#b          a#d
  provid$ 0$uc,nal 9/itu;ns c]tifi$ 0!
  ,m9i/] ( ,human ,res\rces ,develop;t
  ref]r$ 6in p>agraph #h7b7 abv4 ,g5],y1
  9 ,canada1 6be 3sid]$ at ! 8po/-
  second>y s*ool level10 a c\rse %d
  provide cr$it t[>ds a degree1 diploma
  or c]tificate4 ,norm,y1 a prerequisite
  = tak+ ! c\rse is ! -ple;n ( second>y
  s*ool4 ,x is g5],y assum$ t a c\rse is
  at ! po/-second>y s*ool level if !
  $uc,n m9i/ry =! prov9ce 9 : ! c\rse is
  giv5 3sid]s x 6be at t level4
#ac4 ,except z describ$ 9 p>agraph #ad
  2l1 if a /ud5t rcvs an all[.e1 b5efit1
  grant1 or reimburse;t ( exp5ses 9
  3nec;n )a program f a p]son ) :om !
  /ud5t 0 d1l+ at >m's l5g?1 t program
  is exclud$ 0p>agraph 7a7 (! def9i;n (
  8qualify+ $uc,nal program40 ,! foll[+
  9dividuals1 = example1 >e 4qualifi$ f
  claim+ ! $uc,n tax cr$it 0virtue ( _!
  receipt ( an all[.e1 b5efit1 grant or
  reimburse;t ( exp5ses f a program3
                                     #ah
             ,,it-#eae;,r#b          b#d
  7a7 nurses 9 tra9+ :o >e provid$ )
    free bo>d & lodg+ or o!r simil>
    b5efits or :o rcv an all[.e "u _!
    tra9+ program2
  7b7 /ud5ts 9 receipt (a tra9+ all[.e
    "u ! ,n,nal ,tra9+ ,act2 &
  7c7 9dividuals :o rcv b5efits f
    "w%ops1 sem9>s1 tra9+ programs &
    simil> develop;t programs 2c ( _!
    memb]%ip 9 a regi/]$ n,nal >ts
    s]vice organiz,n4
#ad4 ,pursuant 6subp>agraphs 7a77;i7 &
  7;ii7 (! def9i;n ( 8qualify+ $uc,nal
  program10 programs >e n exclud$ if !
  /ud5t rcvs3
  7a7 an aw>d1 s* z a s*ol>%ip1 fell[%ip
    or burs>y1 or a prize = a*ieve;t 9 !
    /ud5t's ord9>y field ( 5d1v\r2 or
  7b7 any b5efit "u ! ,canada ,/ud5t
    ,loans ,act or ,an ,act respect+
    f9ancial assi/.e = /ud5ts (!
    ,prov9ce ( ,quebec1 or 0r1son (
    f9ancial assi/.e giv5 6! /ud5t 9
    a3ord.e )! require;ts (!         #ai
             ,,it-#eae;,r#b          c#d
    ,canada ,/ud5t ,f9ancial ,assi/.e
    ,act4 ,a non-repaya# por;n (a /ud5t
    loan is n 3sid]$ 6be a grant )9 !
    m1n+ ( p>agraph 7a7 (! def9i;n (
    8qualify+ $uc,nal program0 & does n
    4qualify a /ud5t f claim+ ! $uc,n
    tax cr$it4
  ,an o3up,nal tra9+ all[.e simil> 6t 9
  p>agraph #ac7b7 abv b giv5 0any o!r
  grant+ au?or;y m/ 2 exam9$ 6det]m9e if
  x is 9clud$ 9 9come "u a sep>ate
  provi.n (! ,9come ,tax ,act1 &1 if n1
  if ! all[.e %d 2 3sid]$ 6be a burs>y
  =! purposes ( p>agraph #ef7#a77n74 ,if
  ! all[.e is 9clud$ 9 9come "u a
  sep>ate provi.n (! ,9come ,tax ,act !
  /ud5t is 4qualifi$ f claim+ ! $uc,n
  tax cr$it4 ,if ! all[.e c 2 3sid]$ a
  burs>y1 ! /ud5t is n 4qualifi$ f
  claim+ ! $uc,n tax cr$it z a result (
  rcvg ! all[.e4
#ae4 ,9 view (! provi.ns ( p>agraph 7a7
  (! def9i;n ( 8qualify+ $uc,nal
  program10 a /ud5t's "r 6! $uc,n    #bj
             ,,it-#eae;,r#b          d#d
  tax cr$it may dep5d on :e!r an am.t
  rcvd is a grant or is a s*ol>%ip or
  burs>y4 ,! pay]'s design,n ( an am.t z
  a grant1 s*ol>%ip1 or burs>y does n
  necess>ily 9dicate ! r1l nature (a
  pay;t2 9 "s cases ! 3tractual
  >range;ts "u : a pay;t 0 made m/ 2
  exam9$4
#af4 ,"s po/-second>y s*ool level
  programs >e availa# )\t pay;t ( any
  tui;n fees4 ,z describ$ abv1 receipt
  (a b5efit frequ5tly 4qualifies a /ud5t
  f 2+ 5titl$ 6an $uc,n tax cr$it 9
  3nec;n )a program4 ,h["e1 8free tui;n0
  is n 3sid]$ 6be a b5efit if ! program
  is availa# 6! public at l>ge at no
  co/4

     ,9come f ,employ;t 7p>agraphs
                #ag-bb7
    
#ag4 ,p>agraph 7b7 (! def9i;n (
  8qualify+ $uc,nal program0 excludes
  any program tak5 0a /ud5t          #ba
             ,,it-#eae;,r#b          e#d
  7a7 dur+ a p]iod = : ! /ud5t rcvs
    9come f an (fice or employ;t1 &
  7b7 9 3nec;n ) or z "p (! duties ( t
    (fice or employ;t4
  ,? exclu.n applies1 = example1 :5 an
  employee 3t9ues 6rcv sal>y :ile att5d+
  a c\rse relat$ 6! employ;t4 ,h["e1 x
  does n apply :5 a /ud5t a3epts "p-"t
  or tempor>y employ;t 6f9.e 8 or h]
  $uc,n1 = example1 :5 a graduate /ud5t
  is employ$ 0! univ]s;y 6assi/ 9 t1*+
  or m>k+ exam9,n pap]s4
#ah4 ,:5 a /ud5t :o is or 0 employ$ rcvs
  a s*ol>%ip or burs>y f ! /ud5t's
  employ] on 3di;n t ! /ud5t return 6t
  employ;t1 ! am.t is 3sid]$ 6be 9come
  (! /ud5t "u subsec;n #e7#a7 pursuant
  6subsec;n #f7#c71 & n s*ol>%ip 9come
  )9 ! m1n+ ( p>agraph #ef7#a77n74 ,!
  /ud5t wd likely 2 4qualifi$ f claim+ !
  $uc,n tax cr$it 0p>agraph 7b7 (!
  def9i;n ( 8qualify+ $uc,nal program40
#ai4 ,:5 an employ]/employee rel,n%ip
  has n yet be5 e/abli%$ &a /ud5t    #bb
             ,,it-#eae;,r#b          f#d
  rcvs a s*ol>%ip or burs>y 9 return =
  "utak+ 65t] ! employ;t (! p]son grant+
  ! aw>d af -ple;n (! /udies or c\rse (
  tra9+1 ! pay;t rcvd wd norm,y 2 3sid]$
  6be s*ol>%ip 9come "u p>agraph
  #ef7#a77n7 & x wd n 4qualify ! /ud5t-
  recipi5t f claim+ ! $uc,n tax cr$it
  0virtue ( p>agraph 7b7 (! def9i;n (
  8qualify+ $uc,nal program40 ,h["e1 any
  s* pay;ts >is+1 or rcvd1 af ! /ud5t
  2comes a full-"t employee
--------------------------------------#e
  m/ 2 tr1t$ 9 a3ord.e )! -;ts 9
  p>agraph #ah abv4
#bj4 ,fur!r 9=m,n on ! nature ( grants1
  s*ol>%ips1 remun],n f employ;t1 etc41
  =! purposes ( p>agraphs #ag 6#ai abv c
  2 f.d 9 ! curr5t v].ns (! foll[+
  bullet9s3
  ,,it-#ge1 ,s*ol>%ips1 ,fell[%ips1
    ,burs>ies1 ,prizes1 & ,rese>*
    ,grants2 &
  ,,it-#cdj1 ,s*ol>%ips1 ,fell[%ips1
    ,burs>ies & ,rese>* ,grants--    #bc
             ,,it-#eae;,r#b          a#e
    ,=giva# ,loans1 ,repaya# ,aw>ds &
    ,repaya# ,employ;t ,9come4
#ba4 ,! applic,n ( p>agraph 7b7 (!
  def9i;n ( 8qualify+ $uc,nal program0
  6t1*]s tak+ univ]s;y c\rses dur+ !
  summ] vac,n dep5ds on 3di;ns 7a7 & 7b7
  9 p>agraph #ag abv4 ,! p]iod = : a
  t1*] rcvs sal>y 7t is1 ! e>n+ p]iod7
  m/ 2 det]m9$4 ,= example1 "u ! t]ms (!
  /&>d t1*+ 3tract 9 ,ont>io1 a t1*]
  rcvs sal>y =! p]iod f ,septemb] #a
  6,june #cj4 ,! fact t >range;ts may 2
  made 6pay ! sal>y ov] a twelve-mon?
  p]iod is irrelevant4 ,s9ce summ]
  c\rses >e norm,y tak5 dur+ ,july &
  ,augu/1 9 mo/ cases ,ont>io t1*]s
  att5d+ univ]s;y summ] c\rses may claim
  ! $uc,n tax cr$it s9ce p>agraph 7b7 (!
  def9i;n ( 8qualify+ $uc,nal program0
  does n apply4
#bb4 ,! foll[+ 9dividuals >e subject 6!
  provi.ns ( p>agraph 7b7 (! def9i;n (
  8qualify+ $uc,nal program03
                                     #bd
             ,,it-#eae;,r#b          b#e
  7a7 9t]ns employ$ 0a hospital2 &
  7b7 9dividuals :o >e tak+ a c\rse l1d+
    6an a3.t+ design,n & >e employ$ 9 a
    relat$ field4
--------------------------------------#f
          ,explan,n ( ,*anges
    
               ,9troduc;n
    
  ,! purpose (! ,explan,n ( ,*anges is
6give ! r1sons =! revi.ns 6an 9t]pret,n
bullet94 ,x \tl9es revi.ns t we h made z
a result ( *anges 6! law1 z well z
*anges reflect+ new or revis$ de"p;tal
9t]pret,ns4

           ,r1sons =! ,revi.n
    
  ,! bullet9 reflects am5d;ts 6! ,9come
,tax ,act result+ f ,s4,c4 #aiid1 c4#bh
7=m]ly ,bill ;,c-#bh7 &! ,notice ( ,ways
& ,m1ns ,mo;n 6,am5d ! ,9come ,tax ,act
ta#d 9 ! ,h\se ( ,-mons on ,m>* #f1
#aiif 7#aiif ,f$]al ,budget74        #be
             ,,it-#eae;,r#b          a#f
,except z describ$ 9 ! ,note foll[+
p>agraph #b1 ! -;ts 9 ! bullet9 >e n
a6ect$ 0any o!r propos$ legisl,n t has
be5 rel1s$ 2f ,septemb] #bg1 #aiif4

       ,legislative & o!r *anges
    
  ,9 ! ,summ>y1 p>agraphs #a1 #h7b7 7=m]
p>agraph #ab7b771 #i7b7 7=m] p>agraph
#ac7b77 & #ab 7=m] p>agraph #af7 !
ref];es 6! ,m9i/] or ! ,de"p;t (
8,employ;t & ,immigr,n0 h be5 *ang$ to
8,human ,res\rces ,develop;t40 ,^!
ref];es >e made 9 3nec;n )! c]tific,n (
an $uc,nal 9/itu;n 9 ,canada : provides
c\rses1 o!r ?an c\rses design$ =
univ]s;y cr$it1 t furni% a p]son )
skills =1 or improve a p]son's skills
in1 an o3up,n4
  ,a ,note has be5 a4$ foll[+ p>agraph
#b 6describe a propos$ am5d;t 3ta9$ 9 a
,notice ( ,ways & ,m1ns ,mo;n 6,am5d !
,9come ,tax ,act ta#d 9 ! ,h\se ( ,-mons
on ,m>* #f1 #aiif4                   #bf
             ,,it-#eae;,r#b          b#f
  ,p>agraph #c has be5 revis$ 6ref] !
r1d] 6! curr5t v].n ( ,,it-#eaf1 ,tui;n
,tax ,cr$it =a 4cus.n (! transf] (!
$uc,n tax cr$it 6! /ud5t's sp\se1 p>5t
or gr&p>5t4 ,=m] p>agraphs #d-g h be5
delet$ z !y 4cuss$ v>i\s aspects (!
transf] (! $uc,n tax cr$it 6! /ud5t's
sp\se1 p>5t or gr&p>5t4
  ,p>agraph #h 7=m] p>agraph #aa7 0
revis$ 6add an obs]v,n 3c]n+ ! require;t
t a /ud5t 5roll$ at a univ]s;y \tside (
,canada m/ 2 9 a c\rse l1d+ 6a degree4
  ,p>agraphs #h7a7 7=m] p>agraph #ab7a77
& #ad7b7 7=m] p>agraph #ah7b77 reflect !
am5d;ts e6ective on ,june #bc1 #aiid1
6subsec;n #aah.f7#a7 0a4+ a ref];e 6!
,canada ,/ud5t ,f9ancial ,assi/.e ,act4
,a /ud5t may claim an $uc,n tax cr$it =
^? mon?s 9 ! ye> t ! /ud5t is 5roll$ 9 a
designat$ $uc,nal 9/itu;n 9 ,canada t is
designat$ "u t ,act am;g o!rs4
  ,p>agraphs #i7a7 & 7c7 7=m] p>agraphs
#ac7a7 & 7c77 h be5 revis$ 6id5tify !
appropriate "ns & a4resses = 9=m,n   #bg
             ,,it-#eae;,r#b          c#f
on ! ,canada ,/ud5t ,loans program & on
univ]sities & o!r $uc,nal 9/itu;ns
\tside ,canada4
  ,p>agraph #ab 7=m] p>agraph #af7 has
be5 exp&$ 64cuss ! m1n+ ( 8po/-second>y
s*ool level40
  ,p>agraph #ac 7=m] p>agraph #ag7 has
be5 revis$ 6add a new example (
9dividuals :o >e 4qualifi$ f claim+ !
$uc,n tax cr$it 0virtue ( _! receipt (
an all[.e1 b5efit1 grant or reimburse;t
( exp5ses f a program4
  ,p>agraph #ad 7=m] p>agraph #ah7 has
be5 revis$ 6expla9 ! circum/.es :5 a
/ud5t 9 receipt ( o3up,nal tra9+ all[.es
simil> 6^? provid$ 0! ,n,nal ,tra9+ ,act
b giv5 0ano!r grant+ au?or;y is 5titl$
6claim ! $uc,n tax cr$it4
  ,p>agraph #af is a new p>agraph :
obs]ves t ! receipt (a b5efit frequ5tly
4qualifies a /ud5t f 2+ 5titl$ 6an $uc,n
tax cr$it 9 3nec;n )a program b "! is an
excep;n ": ! b5efit is free tui;n &!
                                     #bh
             ,,it-#eae;,r#b          d#f
program is availa# 6! g5]al public at no
co/4
  ,=m] p>agraphs #bf 6#cj h n be5 c>ri$
=w>d z !y >e no l;g] relevant4
  ,9 a4i;n 6! dele;ns not$ abv1 "?\t !
bullet9 we delet$ o!r obs]v,ns t >e no
l;g] relevant & we h revis$ "s (! ^w+
6improve r1dabil;y )\t alt]+ ! sub/.e4















                                     #bi