By services, 28 November, 2015 Tarkowski v. The Queen, 2007 DTC 1555, 2007 TCC 632 (Informal Procedure) -- summary under Subsection 118.5(1) The taxpayer was able to claim a tuition credit in respect of his son, who was taking music lessons at the Mississauga School of Music in Grade 3 and 4 Harmony and Grade 8 piano under the Royal Conservatory of Music system.