Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
whether 12 year old enrolled in tennis school can claim tuition tax credit
Position TAKEN:
per recent amendment, student must be 16 years of age or older at the end of the year (purpose of enrolment must be to provide or improve occupational skills and course must be at a certified educational institution)
Reasons FOR POSITION TAKEN:
per legislation
ADM'S OFFICE (3) ADM 940404
RETURN TO RULINGS, ROOM 303, MET. BLDG.
AUTHOR
SUBJECT OR CORPORATE FILE
March 25, 1994
XXXXXXXXXX
Dear XXXXXXXXXX:
Thank you for your letter of March 8, 1994, concerning the availability of the tuition tax credit for students training in a tennis facility that is recognized and registered by a provincial or federal tennis association.
Your letter states that
XXXXXXXXXX
In your letter you make reference to a "Tax Tips" newspaper clipping which mentions that some fees paid for children's courses may qualify for the tuition tax credit. The article mentions dance or skating lessons as examples of courses which may potentially qualify for the tuition credit. The article states that tuition paid for a course taken by a child, who is at least 16 years of age, at a "certified" educational institution will qualify for the credit.
A "certified" eductional institution is one that has been certified by the Minister of Employment and Immigration as being an educational institution that provides courses that furnish a student with skills for, or improve a student's skills in, an occupation. Tuition fees paid to such an institution qualify for the tuition tax credit where the student is 16 years of age or older at the end of the year and the purpose of the student's enrolment in the course is to provide the student with skills, or improve the student's skills, in an occupation. If the individual is under the age of sixteen at year's end, tuition paid for such courses does not qualify for the tuition tax credit, whether the course is in dance, skating, tennis or any other activity. Once a student is sixteen years of age or older, the fees paid to a certified educational institution for varying activities will qualify if the course was taken by the student to provide or improve occupational skills.
The conditions to qualify for a tuition tax credit were expanded in 1992 to reflect the age and purpose test discussed above. The requirement that an institution be certified by the Minister of Employment and Immigration has been in place for many years. In making the 1992 amendments to the Income Tax Act, the Department of Finance intended that students enrolled at such institutions for employment related reasons should continue to qualify for the tuition tax credit. The age limitation was added because sixteen years is considered, in most cases, to be a reasonable and traditional age for job training to commence.
It is possible that the XXXXXXXXXX has not requested certification by the Minister of Employment and Immigration as being an educational institution providing courses that furnish or improve occupational skills. If they wish to enquire whether they may qualify for certification, they may do so by contacting:
Certification of Private Educational Institutions
Employment and Immigration Canada
Phase IV, 4th floor
Place du Portage
140 Promenade du Portage
Hull, Quebec
K1A 0J9
I trust that my comments have helped to clarify Revenue Canada's position in this matter.
Yours sincerely, Denis Lefebvre Assistant Deputy Minister Legislation and Intergovernmental Affairs Branch
Sandra Short
(957-2136)
940687
March 24, 1994