| 19(1) | File No. 5-8187 |
| S. Short | |
| (613) 957-2134 |
Dear Sirs:
Re: Tuition Fees
This is in reply to your letter dated May 26, 1989, wherein you have queried the 24(1) Your correspondence, forwarded to the Toronto District Office, has been sent to us for a reply. We apologize for the delay in responding.
Subsection 118.5(1) of the Income Tax Act (the "Act") states, in part, that an individual may qualify for the tuition tax credit in respect of tuition fees paid"...where an individual was during the year a student enrolled at an educational institution in Canada that is...a university, college or other educational institution providing courses at a post-secondary level..."
We have noted that 24(1)
23
24(1)
Regrettably, our reply cannot be more definitive as the information contained in the forwarded information was somewhat scarce. We trust that the above comments will be of assistance to you.
Yours truly,
for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch