Regarding whether fees charged by the institution (apparently, a CEGEP) qualified as tuition fees, CRA referred to various positions in IT-516R2, indicated that a registration fee covering cancellation of courses within the prescribed time limits, proof of attendance required by law, proof of attendance required for admission to a higher education institution, report cards or transcripts, placement tests when required by a program, changes in course selection or schedule for reasons determined by regulation, official receipts for tax purposes, and grade reviews so qualified.
Regarding fees charged to out-of-province students, CRA stated:
The rules we have just outlined apply in the same way to fees that a student outside Quebec must pay to a CEGEP, whether that student lives elsewhere in Canada or in another country. The tuition fees charged to them because of belonging to one of those two groups are subject to the same rules as if they were tuition fees charged to students who reside in Quebec.