3 July 2007 External T.I. 2007-0236551E5 F - Crédit d'impôt pour études -- summary under Qualifying Student

Regarding whether a post-doctoral fellow entitled to the education tax credit under s. 118.6(2) in respect of the fellowship, CRA stated that “to be eligible for the education tax credit … the individual must be a student and enrolled in an educational program,” before finding that a fellow did not so qualify.