Dear Sir:
This is in reply to your letter of November 27, 1990 asking whether you are able to issue tuition receipts for income tax purposes in respect of music instruction you provide to your students.
In your letter, you have referred to Interpretation Bulletin IT-82R3 entitled Tuition Fees. For 1988 and subsequent years, this Interpretation Bulletin has been replaced by Interpretation Bulletin IT-516 entitled Tuition Tax Credit. A copy of this Bulletin has been enclosed.
Pursuant to comments in paragraph 3 of IT-516, we have referred your letter to the Winnipeg District Office which is best able to make the necessary judgements. You may contact Ms. L. McDougall (983-4210) of that Office for information concerning the status of your letter.
We trust that you will find the foregoing satisfactory.
Yours truly,
for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch