,canada ,rev5ue ,ag5cy

             ,,it-#eaf;,r#b
           ,tui;n ,tax ,cr$it

           ,decemb] #i1 #aiif

           ,pr9t ,pages #a-i
       ,brl ,pages ;i-;ii & #a-df
    


































                 ,9dex
                               ,brl page
,applic,n """"""""""""""""""""""""""" #a
,summ>y """"""""""""""""""""""""""""" #b
,4cus.n & ,9t]pret,n """""""""""""""" #d
  ,9troduc;n 7p>agraph #a7 """""""""" #d
  ,$uc,nal ,9/itu;ns 9 ,canada
    7p>agraphs #bad7 """""""""""""""" #e
  ,$uc,nal ,9/itu;ns ,\tside
    ,canada 7,p>agraphs #eag7 """"""" #i
  ,g5]al ,3sid],ns 7p>agraphs
    #hai7 """""""""""""""""""""""""" #ac
  8,full-,"t ,att5d.e0 & 8,5rol;t0
    7p>agraphs #ajaac7 """"""""""""" #bj
  ,9dividuals ,eligi# 6,claim !
    ,tui;n ,tax ,cr$it 7p>agraphs
    #adaag7 """""""""""""""""""""""" #bc
  ,transf] ( ,unus$ ,tui;n ,tax
    ,cr$it """"""""""""""""""""""""" #be
  ,p]iod ,cov]$ 0,fees 7p>agraphs
    #bcabe7 """""""""""""""""""""""" #ca
  ,eligi# ,tui;n ,fees 7p>agraphs
    #bfaci7 """""""""""""""""""""""" #cc
  
                                      ;i
                 ,9dex
  ,c]tific,n 6,support ,claims
    7p>agraphs #cjacb7 """"""""""""" #cg
  ,refund ( ,tui;n ,fees 7p>agraph
    #cc7 """"""""""""""""""""""""""" #da
,explan,n ( ,*anges = ,9t]pret,n
  ,bullet9
,,it-#eaf;,r#b
,tui;n ,tax ,cr$it """"""""""""""""" #db
  ,9troduc;n """"""""""""""""""""""" #db
  ,r1sons =! ,revi.n """"""""""""""" #dc
  ,legislative & ,o!r ,*anges """""" #dc












                                     ;ii
,canada ,rev5ue ,ag5cy                #a

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,tui;n ,tax ,cr$it
,numb]3 ,,it-#eaf;,r#b
,date3 ,decemb] #i1 #aiif
,ref];e3 ,sec;n #aah.e 7,al sec;ns #aah1
  #aah.c1 #aah.g1 #aah.h1 #aah.i & #bej1
  subsec;ns #aag7#b71 #beb7#b7 &
  #beb7#d71 p>agraphs #ef7#a77n7 &
  #beb7#a77n71 ,subp>agraph
  #f7#a77n77;ix7 (! ,9come ,tax ,act &
  s*$ule ,,viii (! ,9come ,tax
  ,regul,ns7

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


                                      #a
                ,summ>y              a#a
    
  ,a /ud5t may 2 a# 6claim a tui;n tax
cr$it1 : is a non-refunda# tax cr$it1 :5
calculat+ ,"p ;,i tax o!rwise paya#4 ,!
purpose (! tui;n tax cr$it is 6all[
/ud5ts 6reduce _! 9come taxes 0tak+
96a3.t tui;n fees = c]ta9 types ( $uc,n4
,! am.t (! tui;n tax cr$it is det]m9$
0multiply+ ! l[e/ p]sonal tax rate
p]c5tage 7e4g41 #ag@3p = #aiif7 0! am.t
( eligi# tui;n fees pd =! ye>4 ,g5],y1
tui;n fees t qualify =! tui;n tax cr$it
>e z foll[s3
    --tui;n fees 7if !y total m ?an
      4#ajj7 = c\rses at a po/-second>y
      s*ool level pd 6a univ]s;y1
      college or o!r $uc,nal 9/itu;n 9
      ,canada2
    --tui;n fees 7if !y total m ?an
      4#ajj7 = c\rses 6provide a /ud5t
      :o is at l1/ #af ye>s old at ! 5d
      (! tax,n ye> ) skills = 7or
      improve ! /ud5t's skills in7 an
      o3up,n1 pd 6an $uc,nal          #b
             ,,it-#eaf;,r#b          b#a
      9/itu;n 9 ,canada c]tifi$ 0!
      ,m9i/] ( ,human ,res\rces
      ,develop;t2
    --tui;n fees =a /ud5t 9 full-"t
      att5d.e at a univ]s;y \tside
      ,canada =a c\rse1 ( at l1/ #ac
      3secutive weeks 9 dur,n1 l1d+ 6a
      degree2 &
    --tui;n fees 7if !y total m ?an
      4#ajj7 = c\rses at a po/-second>y
      s*ool level pd 6a univ]s;y1
      college or o!r $uc,nal 9/itu;n 9 !
      ,unit$ ,/ates 6: a /ud5t liv+ ne>
      ! ,canada-,unit$ ,/ates bord]
      -mutes4
  ,x is possi# = tui;n fees meet+ !
applica# require;ts m5;n$ abv 6be
9eligi# =! tui;n tax cr$it 2c ( o!r
rules 9 ! law4 ,= example1 tui;n fees pd
0an employ] on a /ud5t's 2half t >e n
9clud$ 9 9come >e n eligi# =! tui;n tax
cr$it4
  ,"! >e al provi.ns t all[ ! transf] (!
am.t (a /ud5t's unus$ tui;n tax       #c
             ,,it-#eaf;,r#b          c#a
cr$it 6a sp\se or 6a p>5t or gr&p>5t1
subject 6c]ta9 require;ts & limit,ns4

          ,4cus.n & ,9t]pret,n
    
        ,9troduc;n 7p>agraph #a7
    
#a4 ,subsec;n #aah.e7#a7 sets \ !
  circum/.es "u : a /ud5t may det]m9e a
  tui;n tax cr$it = tui;n fees pd
  6$uc,nal 9/itu;ns 9 & \tside ,canada4
  ,9 g5]al t]ms1 ! am.t (! tui;n tax
  cr$it is det]m9$ 0multiply+ ! l[e/ tax
  rate p]c5tage ref]r$ 6in subsec;n
  #aag7#b7 0! am.t ( eligi# fees = tui;n
  pd =! ye> 6a qualify+ $uc,nal 9/itu;n4
  ,! total ( s* fees pd 6an $uc,nal
  9/itu;n 9 ,canada =! ye> m/ exce$
  4#ajj4 ,? 4#ajj m9imum al applies
  6tui;n fees (a /ud5t -mut+ 6! ,unit$
  ,/ates b does n apply 6tui;n fees pd
  6a univ]s;y \tside ,canada 9 : a /ud5t
  is 5roll$ 9 full-"t att5d.e4 ,! l[e/
  tax rate p]c5tage has be5 #ag@3p    #d
             ,,it-#eaf;,r#b          d#a
  f #aihh 6! date ( public,n ( ?
  bullet94 ,?us1 = example1 if an am.t (
  4#b1jjj has be5 pd = eligi# tui;n fees
  = #aiif1 ! /ud5t is 5titl$ 6a tui;n
  tax cr$it ( 4#cdj = #aiif det]m9$ z
  foll[s3 4#b1jjj multipli$ 0#ag@3p4

      ,$uc,nal ,9/itu;ns 9 ,canada
            7p>agraphs #b-d7
    
#b4 ,! types ( $uc,nal 9/itu;ns 9
  ,canada ^: tui;n fees may 2 eligi# =!
  tui;n tax cr$it >e describ$ 9 p>agraph
  #aah.e7#a77a74 ,subject 6! g5]al -;ts
  9 #h 2l1 p>agraph #aah.e7#a77a7
  provides t a /ud5t m/ 2 5roll$ at
  --an $uc,nal 9/itu;n 9 ,canada 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 level 7subp>agraph
    #aah.e7#a77a77;i7--see al #c 2l71 or
  --an $uc,nal 9/itu;n 9 ,canada c]tifi$
    0! ,m9i/] ( ,human ,res\rces
    ,develop;t 6be an $uc,nal         #e
             ,,it-#eaf;,r#b          e#a
    9/itu;n provid+ c\rses 7o!r ?an
    c\rses design$ = univ]s;y cr$it7 t
    furni% a
--------------------------------------#b
    /ud5t ) skills =1 or improve a
    /ud5t's skills in1 an o3up,n
    7subp>agraph #aah.e7#a77a77;ii7--see
    al #d 2l74
  ,if a /ud5t is deem$ 0sec;n #bej 6be a
  resid5t ( ,canada1 subsec;n #aah.e7#b7
  removes ! require;t 9 p>agraph
  #aah.e7#a77a7 t ! $uc,nal 9/itu;n 2 9
  ,canada4 ,! rule 9 subsec;n #aah.e7#b7
  applies only =! p]iod ( deem$ resid;e4
  ,! curr5t v].n ( ,,it-#bba1 ,det]m9,n
  ( an ,9dividual's ,resid;e ,/atus1
  prim>ily 4cusses factual resid;e 9
  ,canada1 b x al 3ta9s a 4cus.n ( deem$
  resid;e 9 ,canada "u sec;n #bej4
#c4 ,= purposes ( subp>agraph
  #aah.e7#a77a77;i71 "! is no all-
  9clusive li/ ( univ]sities1 colleges
  or o!r $uc,nal 9/itu;ns 9 ,canada
  provid+ c\rses at a po/-second>y    #f
             ,,it-#eaf;,r#b          a#b
  s*ool level4 ,! ,rev5ue ,canada tax
  s]vices (fice s]v+ ! >ea 9 : a "picul>
  9/itu;n is locat$ is be/ a# 6make a
  judg;t 3c]n+ t 9/itu;n's eligibil;y =
  ? purpose4 ,"s assump;ns & 9t]pret,ns
  t >e norm,y appli$ 9 det]m9+
  eligibil;y ( an 9/itu;n = purposes (
  subp>agraph #aah.e7#a77a77;i7 >e z
  foll[s3
  7a7 ,un.s "! is specific 9=m,n 6!
    3tr>y1 an $uc,nal 9/itu;n ^: "n
    9cludes ! ^ws 8univ]s;y0 or
    8college0 is usu,y eligi#1 z l;g z
    c\rses >e giv5 at a po/-second>y
    s*ool level4
  7b7 ,an 8o!r $uc,nal 9/itu;n0 may
    9clude a profes.nal organiz,n t
    provides $uc,nal c\rses 6memb]s1 z
    l;g z "o m9imum qualific,n =
    memb]%ip is second>y s*ool gradu,n4
  7c7 ,an $uc,nal 9/itu;n is n 9eligi#
    "u subp>agraph #aah.e7#a77a77;i7
    solely 0r1son (! fact t x provides
                                      #g
             ,,it-#eaf;,r#b          b#b
    o!r c\rses 9 a4i;n 6po/-second>y
    s*ool level c\rses4
  7d7 ,an 9/itu;n 9 ,canada t has be5
    designat$ z a 8specifi$ $uc,nal
    9/itu;n0 "u ! ,canada ,/ud5t ,loans
    ,act or t has be5 recogniz$ =!
    purposes (! ,canada ,/ud5t ,f9ancial
    ,assi/.e ,act or ! ,act ,respect+
    ,f9ancial ,assi/.e = ,/ud5ts (!
    ,prov9ce ( ,quebec is presum$
    6satisfy ! eligibil;y require;ts4
#d4 ,= purposes ( subp>agraph
  #aah.e7#a77a77;ii71 ea* ,rev5ue
  ,canada tax s]vices (fice has an
  updat$ li/ ( 9/itu;ns 9 ,canada : h
  be5 c]tifi$ 0! ,m9i/] ( ,human
  ,res\rces ,develop;t4 ,9/itu;ns wi%+
  6obta9 9=m,n on c]tific,n require;ts &
  proc$ures = purposes ( subp>agraph
  #aah.e7#a77a77;ii7 %d direct _!
  5quiries to


                                      #h
             ,,it-#eaf;,r#b          c#b
  ,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
  
       ,$uc,nal ,9/itu;ns ,\tside
       ,canada 7,p>agraphs #e-g7
    
#e4 ,! types ( $uc,nal 9/itu;ns \tside
  ,canada ^: fees >e eligi# =! tui;n tax
  cr$it >e describ$ 9 p>agraphs
  #aah.e7#a77b7 & #aah.e7#a77c74
  ,p>agraph #aah.e7#a77b7 ref]s to
  7full-"t att5d.e at7 8a univ]s;y
  \tside ,canada 9 a c\rse l1d+ 6a
  degree40 ,an $uc,nal 9/itu;n locat$ 9
  a c.try \tside ,canada is presum$
  6qualify = purposes ( p>agraph
  #aah.e7#a77b7 if x is recogniz$ 0an
  a3r$it+ body 7t is n,n,y a3ept$ 9   #i
             ,,it-#eaf;,r#b          d#b
  t c.try7 z 2+ an $uc,nal 9/itu;n :
  3f]s degrees at l1/ at ! ba*elor or
  equival5t level 7see #i7a7 2l74 ,=
  example1 an 9/itu;n li/$ 9 ! curr5t
  edi;n ( ,a3r$it$ ,9/itu;ns (
  ,po/second>y ,$uc,n publi%$ 0!
  ,am]ican ,c\ncil on ,$uc,n & 9dicat$ 9
  t public,n z 2+ an 9/itu;n grant+
  degrees at ! ;,b level 7ba*elor's
  degree or equival5t71 ;,m level
  7ma/]'s degree or equival5t71 ;,d
  level 7doctoral degree7 or ;,p level
  7f/ profes.nal degree s* z ,j4,d41
  ,m4,d4 or ,m4,div47 w 2 reg>d$ z a
  univ]s;y t qualifies "u p>agraph
  #aah.e7#a77b74 ,al1 an 9/itu;n li/$ 9
  ,s*$ule ,,viii (! ,9come ,tax
  ,regul,ns is recogniz$ z satisfy+ !
  require;ts ( p>agraph #aah.e7#a77b74
#f4 ,ea* ,rev5ue ,canada tax s]vices
  (fice has a curr5t li/ ( 9/itu;ns
  \tside ,canada t >e recogniz$ z
  univ]sities = purposes ( p>agraph
  #aah.e7#a77b74 ,"!=e1 a /ud5t c    #aj
             ,,it-#eaf;,r#b          e#b
  direct an 5quiry reg>d+ tui;n fees pd
  6s* 9/itu;ns 6! local ,rev5ue ,canada
  tax s]vices (fice4 ,recogni;n ( an
  unli/$ 9/itu;n z a univ]s;y w 2 3sid]$
  at ! reque/ (! 9/itu;n4 ,s* 5quiries
  %d 2 direct$ to

  ,director ,g5]al
  ,9t]n,nal ,tax ,directorate
  ,rev5ue ,canada
  ,second ,floor
  ,t[] ;,c
  ,place ,vani]
  #be ,mc,>?ur ,av5ue
  ,vani] ,,on
  ,k#a;,a #j;,l#e
  
#g4 ,if a /ud5t resides "?\t ! ye> 9
  ,canada ne> ! b.d>y 2t ,canada &!
  ,unit$ ,/ates & is 5roll$ 9 & -mutes
  6a univ]s;y1 college or o!r $uc,nal
  9/itu;n 9 ! ,unit$ ,/ates provid+
  c\rses at a po/-second>y s*ool level1
  p>agraph #aah.e7#a77c7 provides    #aa
             ,,it-#eaf;,r#b          f#b
  a tui;n tax cr$it = any tui;n fees pd
  =! ye> 6t $uc,nal 9/itu;n1 z l;g z !
  total ( s* fees exce$s 4#ajj4 ,!
  eligibil;y (a ,unit$ ,/ates $uc,nal
  9/itu;n "u p>agraph #aah.e7#a77c7 is
  det]m9$ 0! ,9t]n,nal ,tax ,directorate
  (! ,de"p;t on an 9dividual basis
  0apply+ simil> 3sid],ns 6^? us$ 9
  det]m9+ ! eligibil;y ( ,canadian
  $uc,nal 9/itu;ns "u subp>agraph
  #aah.e7#a77a77;i7 7see #c abv74 ,any
  $uc,nal 9/itu;n 9 ! ,unit$ ,/ates : is
  )9 -mut+ 4t.e ( ,canada
--------------------------------------#c
  & : is li/$ 9 ! curr5t edi;n (
  ,a3r$it$ ,9/itu;ns ( ,po/second>y
  ,$uc,n 7publi%$ 0! ,am]ican ,c\ncil on
  ,$uc,n7 is presum$ 6be an 9/itu;n t
  qualifies = purposes ( p>agraph
  #aah.e7#a77c74 ,al1 any 9/itu;n 9 !
  ,unit$ ,/ates )9 -mut+ 4t.e ( ,canada
  t is designat$ z a 8specifi$ $uc,nal
  9/itu;n0 "u ! ,canada ,/ud5t ,loans
  ,act or recogniz$ =! purposes (!   #ab
             ,,it-#eaf;,r#b          a#c
  ,canada ,/ud5t ,f9ancial ,assi/.e ,act
  or ! ,act ,respect+ ,f9ancial ,assi/.e
  = ,/ud5ts (! ,prov9ce ( ,quebec is
  presum$ 6be an eligi# 9/itu;n =
  purposes ( p>agraph #aah.e7#a77c74
  ,any 5quiries 0a /ud5t 3c]n+
  eligibil;y ( an $uc,nal 9/itu;n =
  purposes ( p>agraph #aah.e7#a77c7 %d 2
  direct$ 6his or h] ,rev5ue ,canada tax
  s]vices (fice4

      ,g5]al ,3sid],ns 7p>agraphs
                 #h-i7
    
#h4 ,a /ud5t :o is 5roll$ 7see #ac 2l7
  at an $uc,nal 9/itu;n 9 ,canada
  describ$ 9 p>agraph #aah.e7#a77a7 7see
  #b abv7 may claim a tui;n tax cr$it =
  any tui;n fees pd =! ye> 6t $uc,nal
  9/itu;n1 z l;g z ! total ( s* fees
  exce$s 4#ajj4 ,h["e1 s* tui;n fees d n
  qualify "u p>agraph #aah.e7#a77a7 6!
  ext5t t !y >e any (! foll[+3
                                     #ac
             ,,it-#eaf;,r#b          b#c
  7a7 ,!y >e pd on ! /ud5t's 2half 0his
    or h] employ] & >e n 9clud$ 9 !
    /ud5t's 9come4
  7b7 ,!y >e 9clud$ z "p ( an all[.e
    rcvd 0! /ud5t's p>5t on ! /ud5t's
    2half f an employ] & >e exclud$ f !
    p>5t's 9come "u subp>agraph
    #f7#a77b77;ix74
  7c7 ,!y >e fees = : ! /ud5t is1 or
    was1 5titl$ 6rcv a reimburse;t or
    any =m ( assi/.e "u a program (!
    f$]al or a prov9cial gov]n;t design$
    6facilitate ! 5try or re-5try ( "w]s
    96! lab\r =ce1 if ! am.t (!
    reimburse;t or assi/.e is n 9clud$ 9
    calculat+ ! /ud5t's 9come4
  7d7 ,note3 ,! detail$ ,notice ( ,ways
    & ,m1ns ,mo;n t 0 ta#d 9 ! ,h\se (
    ,-mons on ,june #bj1 #aiif proposes
    6am5d p>agraph #aah.e7#a77a74 ,"u !
    propos$ am5d;t1 tui;n fees "u a
    f$]al gov]n;t program design$ 6assi/
  
                                     #ad
             ,,it-#eaf;,r#b          c#c
    a?letes w n 2 a# 6be claim$ "u
    p>agraph #aah.e7#a77a7 6! ext5t t
    --! fees >e pd on ! /ud5t's 2half
      7or >e fees = : ! /ud5t is or 0
      5titl$ 6rcv a reimburse;t71 &
    --! fees s pd or reimburs$ >e n
      9clud$ 9 -put+ ! /ud5t's 9come4
  ,? am5d;t is 6take e6ect =! #aiid &
  subsequ5t tax,n ye>s4

  ,if a tui;n tax cr$it claim relates
  6tui;n fees pd 6a univ]s;y1 college or
  o!r $uc,nal 9/itu;n 9 ,canada provid+
  c\rses at a po/-second>y s*ool level z
  ref]r$ 6in subp>agraph
  #aah.e7#a77a77;i7 7see #b abv71
  subp>agraph #aah.e7#a77a77ii4#a7
  requires t ! c\rses = : ! fees >e pd
  m/ actu,y 2 at ! po/-second>y s*ool
  level4 ,?us1 = example1 if an $uc,nal
  9/itu;n 9 ,canada provides c\rses at !
  po/-second>y s*ool level z well z o!r
  c\rses1 ev5 ?\< ! $uc,nal 9/itu;n c
  qualify = purposes ( subp>agraph   #ae
             ,,it-#eaf;,r#b          d#c
  #aah.e7#a77a77;i7 7see #c7c7 abv71
  tui;n fees pd 6! 9/itu;n = any (!
  8o!r0 c\rses _c qualify =a tui;n tax
  cr$it "u p>agraph #aah.e7#a77a74
  ,g5],y1 =a c\rse 6be 3sid]$ 6be at !
  8po/-second>y s*ool level10
    --! c\rse %d provide cr$it t[>ds a
      degree1 diploma or c]tificate2 &
    --a prerequisite = tak+ ! c\rse %d 2
      -ple;n ( second>y s*ool4
  ,x is g5],y assum$ 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

  ,if a claim relates 6tui;n fees pd 6an
  $uc,nal 9/itu;n c]tifi$ 0! ,m9i/] (
  ,human ,res\rces ,develop;t1 z
  describ$ 9 subp>agraph
  #aah.e7#a77a77;ii7 7see #b abv71 s*
  fees _c qualify =! tui;n tax cr$it
  un.s
    --! /ud5t is at l1/ #af ye>s old at
      ! 5d (! ye>1 &                 #af
             ,,it-#eaf;,r#b          e#c
    --! /ud5t is 5roll$ 9 ! $uc,nal
      9/itu;n 6obta9 skills =1 or
      improve ! /ud5t's skills in1 an
      o3up,n4
  ,! phrase 86obta9 skills = an o3up,n0
  m1ns t "! m/ 2 su6ici5t skills 6be
  acquir$ 9 ! c\rse 65a# ! /ud5t 6"w at
  an o3up,n4 ,! phrase 86improve !
  /ud5t's skills 9 an o3up,n0 implies t
  ! /ud5t alr possesses su6ici5t skills
  65a# ! /ud5t 6"w at an o3up,n &! c\rse
  m/ 2 capa# ( improv+ ^? skills4 ,x is
  a "q ( fact :e!r a "picul> c\rse is
  capa# ( improv+ a /ud5t's o3up,nal
  skills or is su6ici5t 6furni% ! /ud5t
  ) 5 skills 65a# ! /ud5t 6"w at an
  o3up,n4 ,if a /ud5t takes a numb] (
  c\rses t >e requir$ 9 ord] 6acquire !
  skills nec 6"w at an o3up,n1 ea* c\rse
  w qualify4 ,on ! o!r h&1 if a /ud5t
  takes only an 9itial or 9troductory
  c\rse 9 a "picul> trade or profes.n1 t
  c\rse w norm,y n qualify 2c su6ici5t
  skills h n be5 obta9$4 ,h["e1 if   #ag
             ,,it-#eaf;,r#b          f#c
  ! /ud5t goes on & takes ! nec a4i;nal
  c\rses requir$ =a p]son 6c>ry on t
  trade or profes.n1 bo? ! 9itial c\rse
  &! a4i;nal c\rses w qualify4
#i4 ,a /ud5t at an $uc,nal 9/itu;n
  \tside ,canada describ$ 9 p>agraph
  #aah.e7#a77b7 or 7c7 may claim a tui;n
  tax cr$it =! tui;n fees pd =! ye> 6t
  9/itu;n 9 ! circum/.es & 6! ext5t set
  \ 2l3
--------------------------------------#d
  7a7 ,an 9dividual :o is1 dur+ ! ye>1 a
    /ud5t 9 full-"t att5d.e 7see #aj
    6#ab 2l7 at a univ]s;y \tside
    ,canada 9 a c\rse l1d+ 6a degree at
    n l[] ?an ! ba*elor or equival5t
    level may claim "u p>agraph
    #aah.e7#a77b7 a tui;n tax cr$it =
    any tui;n fees pd =! ye> 6t
    univ]s;y1 provid$ t ! fees >e =a
    c\rse ( n less ?an #ac 3secutive
    weeks 9 dur,n 7see #bd 2l74 ,h["e1
    tui;n fees d n qualify "u p>agraph
    #aah.e7#a77b7 6! ext5t t !y      #ah
             ,,it-#eaf;,r#b          a#d
    -->e pd 0! /ud5t's employ] on 8 or
      h] 2half & >e n 9clud$ 9 ! /ud5t's
      9come tax return1 or
    -->e pd on ! /ud5t's 2half 0!
      employ] (! /ud5t's p>5t & >e
      exclud$ f ! p>5t's 9come "u
      subp>agraph #f7#a77b77;ix74
  7b7 ,an 9dividual :o is1 at any "t 9 !
    ye>1 a /ud5t 5roll$ 7see #ac 2l7 at
    a univ]s;y1 college1 or o!r $uc,nal
    9/itu;n 9 ! ,unit$ ,/ates provid+
    c\rses at a po/-second>y s*ool level
    7! m1n+ ( 8po/-second>y s*ool level0
    is 4cuss$ 9 #h abv1 foll[+ #h7d77
    may claim a tui;n tax cr$it = any
    tui;n fees pd =! ye> 6t 9/itu;n "u
    p>agraph #aah.e7#a77c7 if ! foll[+
    3di;ns >e met3
    --! /ud5t resid$ "?\t ! ye> 9
      ,canada ne> ! b.d>y 2t ,canada &!
      ,unit$ ,/ates1
    --! /ud5t -mut$ 6t $uc,nal 9/itu;n 9
      ! ,unit$ ,/ates & atta*es 6his or
                                     #ai
             ,,it-#eaf;,r#b          b#d
      h] 9come tax return a /ate;t 6t
      e6ect1 &
    --! total (! tui;n fees pd 6!
      $uc,nal 9/itu;n =! ye> exce$s
      4#ajj4
  ,h["e1 s* tui;n fees d n qualify "u
  p>agraph #aah.e7#a77c7 6! ext5t t !y
    -->e pd on ! /ud5t's 2half 0his or
      h] employ] & >e n 9clud$ 9 !
      /ud5t's 9come tax return1 or
    -->e 9clud$ z "p ( an all[.e rcvd 0!
      /ud5t's p>5t on ! /ud5t's 2half f
      an employ] & >e exclud$ f ! p>5t's
      9come "u subp>agraph
      #f7#a77b77;ix74
    
         8,full-,"t ,att5d.e0 &
      8,5rol;t0 7p>agraphs #aj-ac7
    
#aj4 ,p>agraph #aah.e7#a77b7 applies
  only 6a /ud5t :o is 9 8full-"t
  att5d.e0 at a univ]s;y \tside ,canada4
  ,/ud5ts >e ord9>ily a3ept$ z 2+ 9
  8full-"t att5d.e0 if ! univ]s;y    #bj
             ,,it-#eaf;,r#b          c#d
  reg>ds !m z s*4 ,acly1 a c]tificate f
  a univ]s;y /at+ t a /ud5t 0 9 full-"t
  att5d.e 9 a "picul> academic ye> or
  seme/] w norm,y 2 a3ept$4
#aa4 ,a /ud5t is n 3sid]$ 6be 9 full-"t
  att5d.e at a univ]s;y \tside ,canada
  if
  7a7 only a few subjects at ev5+
    classes >e 2+ tak51
  7b7 c\rses >e tak5 only 0correspond;e1
    or
  7c7 al? a "d /ud5t1 ! /ud5t is c>ry+
    only a m9or c\rse load & at ! same
    "t is devot+ s m* "t & 5]gy 6o!r
    activities 7s* z m"oy-e>n+
    activities7 t !y >e cle>ly ! /ud5t's
    prim>y o3up,n4
  ,h["e1 a /ud5t hold+ a full-"t job
  :ile tak+ a major c\rse load is 3sid]$
  6be 9 full-"t att5d.e1 provid$ t !
  $uc,nal 9/itu;n 2+ att5d$ reg>ds !
  /ud5t z a full-"t /ud5t4
#ab4 ,a /ud5t :o is "picipat+ 9 po/-
  graduate /udies on a regul>        #ba
             ,,it-#eaf;,r#b          d#d
  basis is ord9>ily 3sid]$ 6be 9 full-"t
  att5d.e if regi/]$ =! regul> academic
  ye>1 ev5 ?\< ! require;ts = att5d.e 9
  class >e m9imal4 ,"!=e1 s* a regi/]$
  /ud5t :o sp5ds m* (! "t 9 a laboratory
  or a 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+ 9
  full-"t att5d.e4 ,z 9 #aa abv1 a po/-
  graduate /ud5t hold+ a full-"t job is
  n necess>ily preclud$ f 2+ 3sid]$ 9
  full-"t att5d.e at a univ]s;y4
#ac4 ,p>agraphs #aah.e7#a77a7 & 7c7
  require a /ud5t 6be 85roll$0 9 an
  $uc,nal 9/itu;n (a k9d set \ 9 ^!
  p>agraphs1 b "! is no require;t t !
  /ud5t 2 9 full-"t att5d.e4 ,3sequ5tly1
  tui;n fees pd = "p-"t c\rses1 s* z
  ni<t s*ool c\rses1 c qualify =! tui;n
  tax cr$it "u ^! provi.ns4 ,tui;n fees
  pd = correspond;e c\rses may 2 eligi#
  =! tui;n tax cr$it if tak5 ) an
  $uc,nal 9/itu;n 9 ,canada1 b n     #bb
             ,,it-#eaf;,r#b          e#d
  if tak5 ) an $uc,nal 9/itu;n 9 !
  ,unit$ ,/ates1 s9ce p>agraph
  #aah.e7#a77c7 requires ! /ud5t 6-mute
  6! 9/itu;n 9 ! ,unit$ ,/ates4

     ,9dividuals ,eligi# 6,claim !
     ,tui;n ,tax ,cr$it 7p>agraphs
                #ad-ag7
    
#ad4 ,! tui;n tax cr$it det]m9$ "u
  subsec;n #aah.e7#a7 may 2 claim$ 0!
  /ud5t 7see #a abv7 & any unus$ por;n
  may 2 transf]r$ to1 & claim$ z a tax
  cr$it by1 ! /ud5t's sp\se 7see #ah 2l7
  or ! /ud5t's p>5t or gr&p>5t 7see #ai
  2l74 ,subject 6! g5]al -;ts set =? 9
  #h & #i abv1 ! tui;n fees may 2 pd 0!
  /ud5t p]son,y or 0ano!r p]son on !
  /ud5t's 2half 7see #ae 6#ag 2l74
#ae4 ,a /ud5t :o has all or "p (! tui;n
  fees pd 0his or h] employ] may det]m9e
  & claim a tui;n tax cr$it = ^? fees
  only if ! am.t pd 0! employ] is 9clud$
  9 ! /ud5t's 9come tax return4      #bc
             ,,it-#eaf;,r#b          f#d
  ,simil>ly1 a /ud5t :o has all or "p (!
  tui;n fees reimburs$ 0his or h]
  employ] may det]m9e & claim a tui;n
  tax
--------------------------------------#e
  cr$it = ^? fees if ! am.t reimburs$ 0!
  employ] is 9clud$ 9 ! /ud5t's 9come
  tax return4 ,9 ! case ( an employ] :o
  pays tui;n fees = an employee1 s* fees
  may 2 deducti# 0! employ] z a busi;s
  exp5se 7see ! curr5t v].n ( ,,it-#ceg1
  ,exp5ses ( ,tra9+74
#af4 ,g5],y1 a recipi5t ( tui;n provid$
  at no *>ge 0an $uc,nal 9/itu;n is n
  5titl$ 6claim a tui;n tax cr$it =!
  value (! tui;n s9ce no fees >e pd 6!
  $uc,nal 9/itu;n4 ,?us1 a /ud5t :o is
  provid$ ) 8free0 tui;n z an a*ieve;t
  aw>d 0an $uc,nal 9/itu;n may n claim a
  tui;n tax cr$it = s* tui;n4 ,h["e1 if
  ! value ( 8free0 tui;n has be5 9clud$
  9 ! 9come (! /ud5t or a memb] (!
  /ud5t's family z a b5efit f employ;t1
                                     #bd
             ,,it-#eaf;,r#b          a#e
  a tui;n tax cr$it =! value (! tui;n
  may 2 claim$4
#ag4 ,tui;n fees = : a tui;n tax cr$it
  is claim$ c 9clude fees pd \ ( prizes1
  s*ol>%ips1 fell[%ips or burs>ies4
  7,rules =! tax,n ( s* aw>ds >e 3ta9$ 9
  p>agraph #ef7#a77n7 (! ,9come ,tax
  ,act1 : is 4cuss$ 9 ! curr5t v].n (
  ,,it-#ge1 ,s*ol>%ips1 ,fell[%ips1
  ,burs>ies1 ,prizes1 & ,rese>*
  ,grants47

     ,transf] ( ,unus$ ,tui;n ,tax
                 ,cr$it
    
#ah4 ,"u sec;n #aah.h1 c]ta9 (! /ud5t's
  unus$ tax cr$its =! ye>1 9clud+ !
  tui;n tax cr$it1 may 2 transf]r$ to1 &
  claim$ z a tax cr$it by1 ! /ud5t's
  sp\se4 ,9 det]m9+ ! transf]a# am.t (!
  /ud5t's tui;n tax cr$it1 x is -b9$ )!
  /ud5t's $uc,n tax cr$it4 ,! am.t t may
  2 claim$ z a tax cr$it 0! /ud5t's
                                     #be
             ,,it-#eaf;,r#b          b#e
  sp\se "u sec;n #aah.h is det]m9$ 0!
  foll[+ =mula3

  ;,a plus ;,b m9us ;,c

,! v>ia#s 9 ? =mula >e z foll[s3
  ;,a is ! total (! am.ts t ! /ud5t may
    claim =! ye> z tui;n & $uc,n tax
    cr$its 7up 6a -b9$ maximum ( 4#fhj74
    ,note3 ,9 ! ,m>* #f1 #aiif ,notice (
    ,ways & ,m1ns ,mo;n 6am5d ! ,9come
    ,tax ,act 7: 0 rel1s$ )& p]ta9s 6!
    ,f$]al ,budget ( ,m>* #f1 #aiif71 "!
    is a proposal :1 if 5act$1 wd 9cr1se
    ! abv-m5;n$ -b9$ maximum am.t f
    4#fhj 64#hej =! #aiif & subsequ5t
    tax,n ye>s4
  ;,b is ! total (! am.ts t ! /ud5t may
    claim =! ye> z age1 p5.n & 4abil;y
    tax cr$its4
  ;,c is ! /ud5t's ,"p ;,i tax paya#
    det]m9$ 2f deduct+ any tax cr$its
    o!r ?an ! basic p]sonal tax cr$it "u
    p>agraph #aah7#a77c7 &! tax      #bf
             ,,it-#eaf;,r#b          c#e
    cr$its "u sec;n #aah.g = premiums =
    unemploy;t 9sur.e 7n[ "kn z employ;t
    9sur.e7 & 3tribu;ns "u ! ,canada &
    ,quebec ,p5.n ,plans4
  
  ,! g5]al rule is t an am.t may 2
  claim$ z a tax cr$it "u sec;n #aah.h
  =a "picul> tax,n ye> 0an 9dividual :o
  0 ! /ud5t's sp\se at any "t 9 ! ye>4
  ,! 9dividual may n1 h["e1 make ! claim
  =! ye> "u sec;n #aah.h if he or %e 0
  liv+ sep>ate & a"p f ! /ud5t at ! 5d
  (! ye> &=a p]iod ( #ij "ds -m5c+ 9 !
  ye> 2c (a m>riage br1kd[n4

  ,! m1n+ ( 8sp\se0 = purposes (!
  provi.ns (! ,9come ,tax ,act 7z def9$
  9 subsec;n #beb7#d7 (! ,act7 9cludes
  -mon-law c\ples1 subject 6c]ta9
  require;ts 2+ fulfill$4 ,fur!r details
  c 2 f.d 9 ! ,t#a 9come tax package =!
  applica# tax,n ye>4
#ai4 ,if ! /ud5t is unm>ri$ 9 ! ye>1 or
  if ! /ud5t is m>ri$ b ! /ud5t's    #bg
             ,,it-#eaf;,r#b          d#e
  sp\se claims nei a p]sonal tax cr$it
  =! /ud5t "u sec;n #aah nor a tax cr$it
  "u sec;n #aah.h = any (! /ud5t's unus$
  tax cr$its 7see #ah abv71 ! /ud5t's
  -b9$ $uc,n & tui;n tax cr$its =! ye>
  may 2 transf]r$ to1 & claim$ z a tax
  cr$it "u subsec;n #aah.i7#a7 by1 !
  /ud5t's p>5t or gr&p>5t4 ,! am.t t may
  2 claim$ z a tax cr$it 0! /ud5t's p>5t
  or gr&p>5t "u subsec;n #aah.i7#a7 is
  det]m9$ 0! foll[+ =mula3

  ;,a m9us ;,b

,! v>ia#s 9 ? =mula >e z foll[s3
  ;,a is ! total (! am.ts t ! /ud5t may
    claim =! ye> z tui;n & $uc,n tax
    cr$its 7up 6a -b9$ maximum ( 4#fhj74
    ,note3 ,9 ! ,m>* #f1 #aiif ,notice (
    ,ways & ,m1ns ,mo;n 6am5d ! ,9come
    ,tax ,act 7: 0 rel1s$ )& p]ta9s 6!
    ,f$]al ,budget ( ,m>* #f1 #aiif71 "!
    is a proposal :1 if 5act$1 wd 9cr1se
    ! abv-m5;n$ -b9$ maximum am.t    #bh
             ,,it-#eaf;,r#b          e#e
    f 4#fhj 64#hej =! #aiif & subsequ5t
    tax,n ye>s4
  ;,b is ! /ud5t's ,"p ;,i tax paya#
    det]m9$ 2f deduct+ any tax cr$its
    o!r ?an1 if applica#1 ! p]sonal1 age
    & p5.n tax cr$its "u sec;n #aah1 !
    4abil;y tax cr$its "u sec;n #aah.c
    &! tax cr$its "u sec;n #aah.g =
    premiums = unemploy;t 9sur.e 7n[ "kn
    z employ;t 9sur.e7 & 3tribu;ns "u !
    ,canada & ,quebec ,p5.n ,plans4
#bj4 ,subsec;n #aah.i7#b7 provides t :5
  a "picul> p>5t or gr&p>5t has claim$ a
  p]sonal tax cr$it =! /ud5t "u sec;n
  #aah =a c]ta9 tax,n ye>1 t p>5t or
  gr&p>5t is ! only p]son 5titl$ 6make !
  claim "u subsec;n #aah.i7#a7 = t ye>4
  ,9 any o!r case1 ! /ud5t m/ designate
  9 writ+ ! "o p>5t or gr&p>5t :o w 2
  5titl$ 6claim ! tax cr$it4
--------------------------------------#f
#ba4 ,=! purposes ( #ai & #bj abv1
  0virtue ( subsec;n #beb7#b71 a gr&p>5t
  (a /ud5t 9cludes an 9dividual :o   #bi
             ,,it-#eaf;,r#b          a#f
  is
  7a7 ! gr&"f or gr&"m (! /ud5t's sp\se2
    or
  7b7 ! sp\se (! /ud5t's gr&"f or gr&"m4
  
  ,al 0virtue ( subsec;n #beb7#b71 a
  p>5t (a /ud5t 9cludes an 9dividual
  7c7 :o is a natural p>5t1 a /ep-p>5t
    or an adoptive p>5t (! /ud5t2
  7d7 :o is a natural p>5t1 a /ep-p>5t
    or an adoptive p>5t (! /ud5t's
    sp\se2 or
  7e7 ( :om ! /ud5t is or was1 pursuant
    6p>agraph #beb7#a77b71 3sid]$ 6be a
    *4 ,s* an 9dividual is "o ^u :om !
    /ud5t is or 0 at any "t :olly
    dep5d5t = support & "u ^: cu/ody &
    3trol1 9 law or 9 fact1 ! /ud5t is
    or 0 immly 2f atta9+ ! age ( #ai4
    ,h["e1 s* an 9dividual wd n 9clude a
    /ud5t's fo/] p>5t :o rcvd support
    pay;ts f an ag5cy responsi# =!
    /ud5t's c>e1 s9ce ! /ud5t wd n 2
                                     #cj
             ,,it-#eaf;,r#b          b#f
    3sid]$ :olly dep5d5t on ! fo/] p>5t
    9 s* a case4
  ,! def9i;n ( sp\se 3ta9$ 9 subsec;n
  #beb7#d7 7see #ah abv7 is relevant 6an
  "u/&+ ( :o is a p>5t or gr&p>5t4
#bb4 ,9 all cases 9 : a /ud5t's unus$
  tui;n tax cr$it is transf]r$ 6& claim$
  0! /ud5t's p>5t or gr&p>5t "u subsec;n
  #aah.i7#a71 a c]tificate 9 prescrib$
  =m 7=m ,t#bbjb or ,t#bbjb;,a7 issu$ 0!
  $uc,nal 9/itu;n & 3ta9+ prescrib$
  9=m,n m/ 2 obta9$ 0! p>5t or gr&p>5t f
  ! /ud5t4 ,! /ud5t's p>5t or gr&p>5t :o
  claims all or a por;n (! /ud5t's unus$
  tui;n tax cr$it %d reta9 a copy (!
  c]tificate = 8 or h] records4

          ,p]iod ,cov]$ 0,fees
           7p>agraphs #bc-be7
    
#bc4 ,! tui;n tax cr$it =a "picul> tax,n
  ye> c 2 bas$ only on tui;n fees pd = t
  ye>4 ,?us1 = example1 :5 ! academic
  ses.n cov]$ 0eligi# tui;n fees     #ca
             ,,it-#eaf;,r#b          c#f
  pd 9 a "picul> ye> ext5ds f ,septemb]
  ( t ye> 6,april (! next ye>1 ! tui;n
  tax cr$it =! fees is -put$ = ea* ( ^?
  ye>s z "o-half (! fees multipli$ 0!
  l[e/ tax rate p]c5tage 7see #a abv74
#bd4 ,9 ! case (a c\rse tak5 0a /ud5t 9
  full-"t att5d.e at a univ]s;y \tside
  ,canada1 ! fees m/ 2 =a c\rse ( n less
  ?an #ac 3secutive weeks 9 dur,n 6be
  eligi# =! tui;n tax cr$it "u p>agraph
  #aah.e7#a77b74 ,h["e1 ! tui;n tax
  cr$it wd n 2 d5i$ simply 2c
  7a7 ! /ud5t dropp$ \ (! c\rse 2f
    -plet+ #ac weeks ( /udy "u ! c\rse2
  7b7 ! c\rse 7: usu,y satisfies ! #ac
    3secutive weeks require;t7 does n d
    s 9 a "picul> academic t]m 2c ! t]m
    xf happ5s 6fall a ll %ort ( 2+ a
    full #ac weeks 7e4g41 2c (a holi"d
    at ! 2g9n+ or 5d (! t]m72 or
  7c7 ! "picul> academic t]m 9 : ! c\rse
    falls is 9t]rupt$1 = example1 0,ea/]
    ,holi"ds4
                                     #cb
             ,,it-#eaf;,r#b          d#f
#be4 ,"! is no require;t reg>d+ ! l5g?
  (a c\rse tak5 0a /ud5t at an $uc,nal
  9/itu;n 9 ,canada1 or 0a /ud5t :o
  -mutes f ,canada 6an $uc,nal 9/itu;n 9
  ! ,unit$ ,/ates4 ,?us1 fees pd =
  relatively %ort c\rses1 s* z ^? tak5
  dur+ ! summ]1 may 2 eligi# =! tui;n
  tax cr$it4

          ,eligi# ,tui;n ,fees
           7p>agraphs #bf-ci7
    
#bf4 ,! foll[+ items t relate 6a "picul>
  program 7:e!r id5tifi$ sep>ately or
  9clud$ z c\rse or subject fees7 >e
  3sid]$ eligi# tui;n fees3
  7a7 admis.n fees2
  7b7 *>ges = use ( libr>y or laboratory
    facilities2
  7c7 exemp;n fees2
  7d7 exam9,n fees 79clud+ re-r1d+
    *>ges72
  
                                     #cc
             ,,it-#eaf;,r#b          e#f
  7e7 applic,n fees 7b only if ! /ud5t
    subsequ5tly 5rols 9 ! 9/itu;n72
  7f7 3firm,n fees2
  7g7 *>ges =a c]tificate1 diploma or
    degree2
  7h7 memb]%ip or sem9> fees t >e
    specific,y relat$ 6an academic
    program & xs adm9i/r,n2
  7i7 m&atory -put] s]vice fees2 &
  7j7 academic fees4
  
  ,:5 ! ,gds & ,s]vices ,tax 7,,gst7 is
  a4$ 6an eligi# tui;n fee1 ! am.t (!
  fee 9clud+ ! ,,gst is eligi# =! tui;n
  tax cr$it4
#bg4 ,fees =! foll[+ items 7:e!r
  id5tifi$ sep>ately or 9clud$ z c\rse
  or subject fees7 >e n 3sid]$ eligi#
  tui;n fees3
  7a7 /ud5t activities1 :e!r social or
    a?letic2
  7b7 m$ical c>e or h1l? s]vices2
  7c7 transport,n & p>k+2
  7d7 bo>d & lodg+2                  #cd
             ,,it-#eaf;,r#b          f#f
  7e7 gds ( 5dur+ value t >e 6be reta9$
    0/ud5ts 7e4g4 slide rule1
    microscope1 uni=m1 g[n1 etc472
  7f7 9iti,n fees or 5tr.e fees
    6profes.nal organiz,ns2 &
  7g7 adm9i/rative p5alties 9curr$ :5 a
    /ud5t )draws f a program or an
    9/itu;n4
--------------------------------------#g
#bh4 ,al? ! co/ ( books1 cassettes1
  videotapes or -pact disks 7,,cd's7
  ord9>ily does n -e )9 ! m1n+ ( tui;n
  fees1 an excep;n is made :5 ! /ud5t is
  5roll$ 9 a correspond;e c\rse giv5 0an
  eligi# $uc,nal 9/itu;n 9 ,canada 7see
  #b abv7 &! co/ (! books1 cassettes1
  videotapes or ,cds : =m "p (! c\rse is
  9clud$ 9 ! fees pd =! c\rse4
#bi4 ,subject 6! -;ts 9 #h abv1 fees pd
  0or on 2half ( /ud5ts 5roll$ at fly+
  tra9+ s*ools or clubs c]tifi$ 0!
  ,m9i/] ( ,human ,res\rces ,develop;t
  7see #b & #d abv7 >e eligi# tui;n fees
  "u p>agraph #aah.e7#a77a7 only     #ce
             ,,it-#eaf;,r#b          a#g
  if ! /ud5t is tak+ fly+ lessons 9 ord]
  62come a -m]cial pilot or a profes.nal
  9/ructor4 ,fees >e eligi# only 6!
  ext5t t !y may 2 reg>d$ z hav+ be5 pd
  = 8tui;n04 ,"!=e1 a /ud5t m/ 2 "u
  9/ruc;n & direct sup]vi.n 2f ! co/ (
  fly+ "t is eligi# =! tui;n tax cr$it4
  ,! ,de"p;t a3epts t a /ud5t is "u
  9/ruc;n & direct sup]vi.n :ile fly+
  solo2 3sequ5tly1 ! co/ ( dual & solo
  fly+ h\rs requir$ 6obta9 ! foll[+
  lic;es or rat+s1 6! m9imum fli<t tra9+
  require;ts (! ,de"p;t ( ,transport1 is
  3sid]$ 6be "p (! /ud5t's tui;n3
  7a7 ,private ,pilot ,lic;e--aeroplane2
  7b7 ,private ,pilot ,lic;e--helicopt]2
  7c7 ,-m]cial ,pilot ,lic;e--aeroplane2
  7d7 ,-m]cial ,pilot ,lic;e--helicopt]2
  7e7 ,9/ru;t ,rat+2
  7f7 ,fli<t ,9/ructor ,rat+2
  7g7 ,ni<t ,rat+2 or
  7h7 ,alt]nate ,l&plane or ,s1plane
    ,rat+4
                                     #cf
             ,,it-#eaf;,r#b          b#g
  ,! m9imum dual & solo fly+ "t is
  curr5tly #de h\rs =a ,private ,pilot's
  ,lic;e & #fe a4i;nal h\rs =a ,-m]cial
  ,pilot's ,lic;e4 ,fees = gr.d s*ool &
  fli<t simulators >e eligi# =! tui;n
  tax cr$it b co/s 9curr$ 0a /ud5t 9
  fly+ a p]sonal aircraft :ile tak+ a
  c\rse at a fly+ tra9+ s*ool or club >e
  n eligi#4

      ,c]tific,n 6,support ,claims
           7p>agraphs #cj-cb7
    
#cj4 ,9 all cases 9 : ! /ud5t's tui;n
  tax cr$it or ! /ud5t's unus$ por;n (!
  tui;n tax cr$it 7see #ah 6#bb abv7 is
  claim$1 ! 9dividual or 9dividuals mak+
  ! claim %d reta9 a copy (! c]tificate
  6support ! tui;n fees pd 6! $uc,nal
  9/itu;n4 7,:ile x is no l;g] nec 6file
  ! c]tificate )! ,t#a 9come tax return1
  ! ,m9i/] ( ,n,nal ,rev5ue has !
  au?or;y "u subsec;n #bbj7#b.a7 (!
  ,9come ,tax ,act 6subsequ5tly      #cg
             ,,it-#eaf;,r#b          c#g
  reque/ x47 ,=m ,t#bbjb;,a or an
  (ficial 9come tax receipt is !
  appropriate c]tificate = tui;n fees pd
  6any (! $uc,nal 9/itu;ns 9 ,canada t
  >e ref]r$ 6in #b abv4 7,! signature (
  an au?oriz$ (fic] is n nec on =m
  ,t#bbjb;,a47 ,if ! fees >e pd 6a fly+
  tra9+ s*ool or club1 =m ,,tl#aa;,b is
  ! appropriate c]tificate 7see #cb 2l74
  ,9 ^? cases 9 : an $uc,nal 9/itu;n t
  is c]tifi$ 0! ,m9i/] ( ,human
  ,res\rces ,develop;t does n use =m
  ,t#bbjb;,a1 ! 9/itu;n %d provide !
  /ud5t )a lr ( c]tific,n sub/anti,y 9 !
  foll[+ =m3

  8,"n ( ,$uc,nal
  ,9/itu;n ----
  ,x ,is ,"hby ,c]tifi$3
  ,t ----
  0 5roll$ z a /ud5t at ? $uc,nal
    9/itu;n 9 a c\rse 5titl$ ----
  ,,t1 \ (! total fees pd =! ses.n7s7
    giv5 dur+ #ai----1 ! sum (       #ch
             ,,it-#eaf;,r#b          d#g
    ---- 3/itutes ! am.t ( tui;n pd =
    purposes ( p>agraph #aah.e7#a77a7 (!
    ,9come ,tax ,act2
  ,,t no "p (! abv am.t 0 levi$ = /ud5t
    activities 7ei social or a?letic71
    m$ical c>e or h1l? s]vices1 ! co/ (
    books1 cassettes1 videotapes or
    -pact disks 7,cds7 7o!r ?an co/s :
    >e an 9tegral "p (! fees =a
    correspond;e c\rse71 *>ges = bo>d &
    lodg+ or any *>ges o!r ?an fees =
    tui;n &! relat$ fees = admis.n1 use
    ( libr>y & laboratories1 exam9,ns1
    degree or diploma1 re-r1d+ ( exam9,n
    pap]s1 & /ud5t memb]%ips specific,y
    relat$ 6an academic program & xs
    adm9i/r,n4
  ,signature ( ,au?oriz$ ,(fic] ----0
  
  ,9 a4i;n1 :5 ! tui;n fees >e = c\rses
  at an $uc,nal 9/itu;n describ$ 9
  subp>agraph #aah.e7#a77a77;ii7 7see #h
  abv71 /ud5ts may 2 reque/$ 6provide !
  ,de"p;t ) pro( t !y >e "w+ t[>ds   #ci
             ,,it-#eaf;,r#b          e#g
  an o3up,n or improv+ _! skills 9 an
  o3up,n 0tak+ s* c\rses4
#ca4 ,an $uc,nal 9/itu;n 9 ,canada wi%+
  69corporate ! requir$ c]tificate ) xs
  regul> receipt = tui;n fees may d s1
  provid$ t ! docu;t 3ta9s sub/anti,y !
  same 9=m,n z t 3ta9$ 9 ! =m (
  c]tificate %[n 9 #cj abv4 ,a receipt
  issu$ 0an $uc,nal 9/itu;n = tui;n fees
  pd t does n 3ta9 s* 9=m,n is1 0xf1 n
  a3epta#4
#cb4 ,z not$ 9 #cj abv1 a claim =a tui;n
  tax cr$it = tui;n fees pd 6a fly+
  tra9+ s*ool or club 9 ,canada m/ 2
  support$ 0a c]tificate or a copy ( x
  availa# f ! fly+ s*ool or club 7=m
  ,,tl#aa;,b74 ,= 9dividuals calculat+ a
  tui;n tax cr$it = tui;n fees pd 6a
  univ]s;y \tside ,canada "u p>agraph
  #aah.e7#a77b7 or 6an $uc,nal 9/itu;n 9
  ! ,unit$ ,/ates "u p>agraph
  #aah.e7#a77c71 ! requir$ c]tificates
  7=ms ,,tl#aa;,a & ,,tl#aa;,c7 >e
                                     #dj
             ,,it-#eaf;,r#b          f#g
  availa# at any ,rev5ue ,canada tax
  s]vices (fice4
--------------------------------------#h
         ,refund ( ,tui;n ,fees
             7p>agraph #cc7
    
#cc4 ,if a c]tificate has be5 issu$ 0an
  $uc,nal 9/itu;n 6a /ud5t :o
  subsequ5tly rcvs a refund = "p or all
  (! tui;n fees cov]$ 0t c]tificate1 !
  /ud5t %d 2 reque/$ 0! 9/itu;n 6return
  ! orig9al c]tificate &1 9 ! case (a
  "pial refund1 a new "o %d 2 provid$
  cov]+ ! actual tui;n fees pd4 ,if !
  9/itu;n is una# 6retrieve ! orig9al
  c]tificate1 x w advise ! local ,rev5ue
  ,canada tax s]vices (fice (! "n &
  a4ress (! /ud5t &! am.t ( tui;n fees
  refund$4

  ,if y h any -;ts reg>d+ ! matt]s
4cuss$ 9 ? bullet91 pl1se s5d !m to3

                                     #da
             ,,it-#eaf;,r#b          a#h
  ,director1 ,busi;s & ,public,ns
    ,divi.n
  ,9come ,tax ,rul+s & ,9t]pret,ns
    ,directorate
  ,policy & ,legisl,n ,bran*
  ,rev5ue ,canada
  #be ,ni*olas ,/reet
  ,ottawa ,,on ,k#a;,a #j;,l#e

  ,9t]pret,n bullet9s c 2 f.d on !
,rev5ue ,canada 9t]net site at3
_+http://www.rc.gc.ca_:
--------------------------------------#i
         ,explan,n ( ,*anges =
          ,9t]pret,n ,bullet9
             ,,it-#eaf;,r#b
           ,tui;n ,tax ,cr$it
    
               ,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   #db
             ,,it-#eaf;,r#b          a#i
*anges reflect+ new or revis$ de"p;tal
9t]pret,ns4

           ,r1sons =! ,revi.n
    
  ,? bullet9 has be5 revis$ 7;i7 6remove
a "picul> de"p;tal posi;n1 7;ii7 6add a
ref];e 6a f9ancial assi/.e act = /ud5ts
n previ\sly m5;n$1 7;iii7 6reflect a "n
*ange = "o (! de"p;t's divi.ns &= ano!r
gov]n;t de"p;t1 7;iv7 6remove ! 4cus.n (
rules t >e n relevant 6curr5t tax,n ye>s
or t >e n[ 3sid]$ \tside ! scope (!
bullet91 & 7;v7 6add notes reg>d+
relevant propos$ am5d;ts 6! law4 ,!
bullet9 is n a6ect$ 0any propos$ am5d;ts
7o!r ?an ^? s not$7 ann\nc$ 2f ,septemb]
#bg1 #aiif4

      ,legislative & ,o!r ,*anges
    
  ,9 p>agraphs #b1 #d 7=m]ly "p ( #b71
#h 7=m]ly #g71 #bi 7=m]ly #cj7 & #cj
7=m]ly #ca71 ! ref];es 6! ,m9i/]     #dc
             ,,it-#eaf;,r#b          b#i
or ,de"p;t ( 8,employ;t & ,immigr,n0 h
be5 *ang$ to 8,human ,res\rces
,develop;t0 z ( ,july #ab1 #aiif4 ,^!
ref];es >e made 9 ! bullet9 9 3nec;n )!
c]tific,n ( an 9/itu;n = purposes (
subp>agraph #aah.e7#a77a77;ii7 (! ,9come
,tax ,act4
  ,9 p>agraphs #c7d7 & #g 7=m]ly #f71 a
ref];e has be5 a4$ 6! ,canada ,/ud5t
,f9ancial ,assi/.e ,act4 ,t is1 an
9/itu;n 9 ,canada or ! ,unit$ ,/ates t
has be5 recogniz$ = purposes ( t ,act w
2 presum$ 6be an eligi# 9/itu;n =
purposes ( subp>agraph #aah.e7#a77a77;i7
or p>agraph #aah.e7#a77c7 (! ,9come ,tax
,act1 respectively4
  ,p>agraph #e 7=m]ly #d7 does n 3ta9 !
s5t;e 9 =m] p>agraph #d 6! e6ect t an
$uc,nal 9/itu;n ^: "n 9cludes 8univ]s;y0
is g5],y a3ept$ = purposes ( p>agraph
#aah.e7#a77b74
  ,p>agraphs #e 7=m]ly #d7 & #g 7=m]ly
#f7 n[ ref] 6,a3r$it$ ,9/itu;ns (
,po/second>y ,$uc,n publi%$ 0!       #dd
             ,,it-#eaf;,r#b          c#i
,am]ican ,c\ncil on ,$uc,n1 : we use z
an au?or;y :5 det]m9+ :e!r an $uc,nal
9/itu;n 9 ! ,unit$ ,/ates is recogniz$ =
purposes ( p>agraph #aah.e7#a77b7 or
#aah.e7#a77c71 respectively4
  ,9 p>agraphs #f 7=m]ly #e7 & #g 7=m]ly
#f71 note t ! ,9t]n,nal ,tax,n ,programs
,directorate has be5 re"nd ! ,9t]n,nal
,tax ,directorate & t ! a4ress ( t
,divi.n has al *ang$4
  ,9 p>agraph #h 7=m]ly #g71 #h7d7 has
be5 a4$ 6provide a note reg>d+ a propos$
am5d;t 6p>agraph #aah.e7#a77a74 ,al1
p>agraph #h 7foll[+ #h7d77 n[ 4cusses !
m1n+ ( 8po/-second>y s*ool level40
  ,p>agraph #ag 7=m]ly #af7 no l;g]
9dicates t if an aw>d 7z describ$ 9 t
p>agraph7 is made 0! $uc,nal 9/itu;n xf1
a tui;n fee pd \ (! aw>d is eligi# =!
tui;n tax cr$it only if ! aw>d is made \
( tru/ funds1 or ! 9come f tru/ funds1
held 0! 9/itu;n4
  ,9 v>ia# ;,a 9 bo? p>agraph #ah 7=m]ly
#ag7 & p>agraph #ai 7=m]ly #ah71     #de
             ,,it-#eaf;,r#b          d#i
"! is a note reg>d+ a propos$ am5d;t 6!
law4
  ,! la/ "p ( p>agraph #ah 7=m]ly #ag7
no l;g] gives all ! details ( :at
subsec;n #beb7#d7 provides ) respect 6!
m1n+ ( 8sp\se0 = purposes (! ,9come ,tax
,act4 ,z we 9dicat$ 9 \r ,9come ,tax
,te*nical ,news1 ,issue p>agraph #b dat$
,decemb] #cj1 #aiid1 2c "! >e ab #ajj
9come tax 9t]pret,n bullet9s & 9=m,n
circul>s t 3ta9 ref];es 6a taxpay]'s
sp\se1 we w n 2 revis+ ea* ( ^!
public,ns 6expla9 ! rules 9 subsec;n
#beb7#d74
  ,rules 4cuss$ 9 ! =m] bullet9 t h no
relev.e 6curr5t tax,n ye>s1 9clud+ all (
=m] p>agraphs #ai & #bb1 h be5 remov$4
  ,o!r *anges h be5 made 9 ! bullet9 =
purposes ( cl>ific,n4 ,we h al remov$
9=m,n t is \tside ! scope (! bullet94



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