25 May 2012 Ministerial Correspondence 2012-0444181M4 - Tuition tax credit - exam fees -- summary under Paragraph 118(1)(d)

If the fee paid by an individual for an examination taken in the year, such as, for Part I and Part II of the Medical Council of Canada Qualifying Examination and the certification by examination by the College of Family Physicians of Canada, is required by the College of Physicians and Surgeons of Ontario to license the individual to practise as a family physician in Ontario, the fee will qualify under subparagraph 118.5(1)(d).