Are continuing education courses offered to individual members of a professional order eligible? After indicating that the courses offered by your institution “would not be post-secondary level courses since they do not lead to university credits” so that they did not qualify under s. 118.5(1)(a)(i), CRA went on to discuss ss. 118.5(1)(a)(ii) and (ii.2)(B), and stated:
In addition to being recognized by the Minister of Human Resources Development as a recognized educational institution, the conditions in subparagraph 118.5(1)(a)(ii.2) must be satisfied for continuing education courses you offer to individuals who are members of a professional order to be eligible for the tuition tax credit. This subparagraph provides, among other things, that fees paid to a recognized institution will not be eligible if the individual enrolled at the educational institution had not attained 16 years of age before the end of the year and the purpose of the individual’s enrolment at the institution cannot reasonably be regarded as being to provide the individual with skills, or to improve the individual’s skills, in an occupation.
Whether it is reasonable to consider that the reason for an individual's registration at an institution is to enable the individual to acquire or improve the skill necessary to carry on an occupation is a question of fact … .