8 February 2012 Internal T.I. 2011-0431581I7 F - Sous-alinéa 6(1)a)(vi) proposé -- summary under Subparagraph 6(1)(a)(vi)

Respecting proposed s. 6(1)(a)(vi):

  • Does it apply to elementary, secondary, as well as to post-secondary studies?
  • Can amounts paid by an employer as reimbursements for tuition or as bursaries also be part of a "program"?
  • Is a T4A required?

CRA responded:

[T]he generic term "studies" used in the proposed legislation refers to elementary, secondary and postsecondary studies. …

[P]ayments such as reimbursements of tuition, bursaries or scholarships paid by an employer to help individuals continue their education can be part of a "program" … .

[T]he employer must include the value of that amount on a T4A slip in the name of the individual who received or enjoyed the benefit as a scholarship.

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Income Tax Act - s. 6(1)(a)(vi)
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d7 import status
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