| 19(1) | 5-8929 |
| J.D. Jones | |
| (613) 957-2104 | |
| December 14, 1989 |
Dear Sirs:
Re: Official Tax Receipts
This is in reply to your letter of September 26, 1989, wherein you requested clarification with respect to the issuing of official tax receipts for tuition tax credit purposes.
Specifically, you wish to know if the receipts must indicate the amount of tuition fees paid for courses in a particular calender year or if the student may allocate the appropriate amount Where the fees paid relate to courses covered beyond the particular calender year in which the fees were paid.
We advise that as indicated in paragraph 30 of IT-516 (copy attached) the official tax receipt for tuition fees paid should indicate the amount of fees paid for the session given during that particular calendar year.
We trust our comments will be of assistance to you.
Yours truly,
for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch