26 February 2024 External T.I. 2019-0813441E5 F - Frais de scolarité pour un cours par correspondance -- summary under Paragraph 118.5(1)(a)

After noting that Folio S1-F2-C2, para. 2.35 indicates that the cost of books or similar materials included in the cost of a correspondence course at an eligible educational institution in Canada constitutes tuition fees for s. 118.5 purposes, CRA stated:

[T]he cost of these books or similar materials includes the related shipping and handling charges.

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Income Tax Act - s. 118.5(1)(a)
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d7 import status
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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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