Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
I-3 - Taxation Act
Section 752.0.18.10
Disposition versions
752.0.18.10. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the aggregate of
(a) the amount obtained by multiplying 8% by the amount by which the amount determined for the year under subparagraph a of the first paragraph of section 752.0.18.13.1 is exceeded by the aggregate of
i. the amount of the individual’s tuition fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2013, where the conditions set out in section 752.0.18.13 are met in respect of that amount and where the individual was, in the year in respect of which those fees are paid, an enrolled student and the fees are paid to one of the following educational institutions:
(1) an educational institution in Canada that is a university, college or other institution providing post-secondary education,
(2) an educational institution in Canada recognized by the Minister to be an institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation,
(3) an educational institution in the United States that is a university, college or other institution providing post-secondary education, if the individual resided in Canada throughout the year near the boundary between Canada and the United States, commuted between the individual’s residence and the educational institution and paid the fees in respect of an instructional program at the post-secondary school level, or
(4) a university outside Canada if the individual pursued full-time studies leading to a degree, for a period of at least three consecutive weeks,
ii. the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2013 to a professional order mentioned in Schedule I to the Professional Code (chapter C-26) where the examination is required to allow the individual to become a member of the order and the conditions set out in section 752.0.18.13 are met in respect of that amount,
iii. the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2013 to a professional organization in Canada or the United States, where the conditions set out in section 752.0.18.13 are met in respect of that amount and the individual must pass the examination in order to
(1) be issued a licence or permit to practise by a professional order mentioned in Schedule I to the Professional Code,
(2) be granted a title by the Canadian Institute of Actuaries, or
(3) be permitted to take another examination of that professional organization which the individual must pass in order to be issued a licence or permit referred to in subparagraph 1 or be granted a title referred to in subparagraph 2,
iv. the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2013 to an educational institution referred to in subparagraph 1 or 2 of subparagraph i, a professional association, a provincial government department or other similar institution, in relation to an examination the individual has taken in the year if
(1) the conditions set out in section 752.0.18.13 are met in respect of that amount, and
(2) the examination is required to obtain a professional status recognized under a law of Canada or of a province, or a licence or certification in respect of a trade, where that status, licence or certification allows the individual to practise the profession or trade in Canada,
v. the amount of the individual’s tuition fees paid in respect of the taxation year 2013 to an educational institution referred to in any of subparagraphs 1, 3 and 4 of subparagraph i if
(1) the conditions set out in section 752.0.18.13 are met in respect of that amount, and
(2) the fees are attributable to a term of study that began after 27 March 2013 and in respect of which the individual was an enrolled student,
vi. the amount of the individual’s tuition fees paid in respect of the taxation year 2013 to an educational institution referred to in subparagraph 2 of subparagraph i if
(1) the conditions set out in section 752.0.18.13 are met in respect of that amount, and
(2) the fees are attributable to training, other than training that is part of an instructional program at the post-secondary school level, in which the individual enrolled after 28 March 2013, and
vii. the amount of the individual’s examination fees paid in respect of the taxation year 2013, in relation to an examination the individual has taken in the year and after 30 April 2013 if
(1) the conditions set out in section 752.0.18.13 are met in respect of that amount, and
(2) the examination fees would be referred to in any of subparagraphs ii to iv if that subparagraph were read without reference to “in respect of the year or a preceding year if that year is subsequent to the taxation year 2013”; and
(b) the amount obtained by multiplying 20% by the amount by which the amount determined for the year under subparagraph b of the first paragraph of section 752.0.18.13.1 is exceeded by the aggregate of
i. the amount of the individual’s tuition fees that would be referred to in subparagraph i of paragraph a if
(1) the portion of that subparagraph i before subparagraph 1 were read as if “if that year is subsequent to the taxation year 2013” were replaced by “if that year is subsequent to the taxation year 1996 and precedes the taxation year 2013”, and
(2) subparagraph 4 of that subparagraph i were read as if “three consecutive weeks” were replaced by “thirteen consecutive weeks” in respect of fees referred to in that subparagraph 4 and paid for a taxation year preceding the taxation year 2011,
ii. the amount of the individual’s examination fees that would be referred to in subparagraph ii of paragraph a if that subparagraph ii were read as if “if that year is subsequent to the taxation year 2013” were replaced by “if that year is subsequent to the taxation year 1996 and precedes the taxation year 2013”,
iii. the amount of the individual’s examination fees that would be referred to in subparagraph iii of paragraph a if the portion of that subparagraph iii before subparagraph 1 were read as if “if that year is subsequent to the taxation year 2013” were replaced by “if that year is subsequent to the taxation year 2004 and precedes the taxation year 2013”,
iv. the amount of the individual’s examination fees that would be referred to in subparagraph iv of paragraph a if the portion of that subparagraph iv before subparagraph 1 were read as if “if that year is subsequent to the taxation year 2013” were replaced by “if that year is subsequent to the taxation year 2010 and precedes the taxation year 2013”,
v. the amount of the individual’s tuition fees that would be referred to in subparagraph v of paragraph a if subparagraph 2 of that subparagraph v were read as if “after 27 March 2013” were replaced by “before 28 March 2013”,
vi. the amount of the individual’s tuition fees that would be referred to in subparagraph vi of paragraph a if subparagraph 2 of that subparagraph vi were read as if “after 28 March 2013” were replaced by “before 29 March 2013”, and
vii. the amount of the individual’s examination fees that would be referred to in subparagraph vii of paragraph a if the portion of that subparagraph vii before subparagraph 1 were read as if “after 30 April 2013” were replaced by “before 1 May 2013”.
752.0.18.10. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the aggregate of
(a) the amount obtained by multiplying 8% by the amount by which the total of the amount deemed to have been paid by the individual under subsection 1 of section 122.91 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) for the year and the amount determined for the year under subparagraph a of the first paragraph of section 752.0.18.13.1 is exceeded by the aggregate of
i. the amount of the individual’s tuition fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2013, where the conditions set out in section 752.0.18.13 are met in respect of that amount and where the individual was, in the year in respect of which those fees are paid, an enrolled student and the fees are paid to one of the following educational institutions:
(1) an educational institution in Canada that is a university, college or other institution providing post-secondary education,
(2) an educational institution in Canada recognized by the Minister to be an institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation,
(3) an educational institution in the United States that is a university, college or other institution providing post-secondary education, if the individual resided in Canada throughout the year near the boundary between Canada and the United States, commuted between the individual’s residence and the educational institution and paid the fees in respect of an instructional program at the post-secondary school level, or
(4) a university outside Canada if the individual pursued full-time studies leading to a degree, for a period of at least three consecutive weeks,
ii. the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2013 to a professional order mentioned in Schedule I to the Professional Code (chapter C-26) where the examination is required to allow the individual to become a member of the order and the conditions set out in section 752.0.18.13 are met in respect of that amount,
iii. the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2013 to a professional organization in Canada or the United States, where the conditions set out in section 752.0.18.13 are met in respect of that amount and the individual must pass the examination in order to
(1) be issued a licence or permit to practise by a professional order mentioned in Schedule I to the Professional Code,
(2) be granted a title by the Canadian Institute of Actuaries, or
(3) be permitted to take another examination of that professional organization which the individual must pass in order to be issued a licence or permit referred to in subparagraph 1 or be granted a title referred to in subparagraph 2,
iv. the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2013 to an educational institution referred to in subparagraph 1 or 2 of subparagraph i, a professional association, a provincial government department or other similar institution, in relation to an examination the individual has taken in the year if
(1) the conditions set out in section 752.0.18.13 are met in respect of that amount, and
(2) the examination is required to obtain a professional status recognized under a law of Canada or of a province, or a licence or certification in respect of a trade, where that status, licence or certification allows the individual to practise the profession or trade in Canada,
v. the amount of the individual’s tuition fees paid in respect of the taxation year 2013 to an educational institution referred to in any of subparagraphs 1, 3 and 4 of subparagraph i if
(1) the conditions set out in section 752.0.18.13 are met in respect of that amount, and
(2) the fees are attributable to a term of study that began after 27 March 2013 and in respect of which the individual was an enrolled student,
vi. the amount of the individual’s tuition fees paid in respect of the taxation year 2013 to an educational institution referred to in subparagraph 2 of subparagraph i if
(1) the conditions set out in section 752.0.18.13 are met in respect of that amount, and
(2) the fees are attributable to training, other than training that is part of an instructional program at the post-secondary school level, in which the individual enrolled after 28 March 2013, and
vii. the amount of the individual’s examination fees paid in respect of the taxation year 2013, in relation to an examination the individual has taken in the year and after 30 April 2013 if
(1) the conditions set out in section 752.0.18.13 are met in respect of that amount, and
(2) the examination fees would be referred to in any of subparagraphs ii to iv if that subparagraph were read without reference to “in respect of the year or a preceding year if that year is subsequent to the taxation year 2013”; and
(b) the amount obtained by multiplying 20% by the amount by which the amount determined for the year under subparagraph b of the first paragraph of section 752.0.18.13.1 is exceeded by the aggregate of
i. the amount of the individual’s tuition fees that would be referred to in subparagraph i of paragraph a if
(1) the portion of that subparagraph i before subparagraph 1 were read as if “if that year is subsequent to the taxation year 2013” were replaced by “if that year is subsequent to the taxation year 1996 and precedes the taxation year 2013”, and
(2) subparagraph 4 of that subparagraph i were read as if “three consecutive weeks” were replaced by “thirteen consecutive weeks” in respect of fees referred to in that subparagraph 4 and paid for a taxation year preceding the taxation year 2011,
ii. the amount of the individual’s examination fees that would be referred to in subparagraph ii of paragraph a if that subparagraph ii were read as if “if that year is subsequent to the taxation year 2013” were replaced by “if that year is subsequent to the taxation year 1996 and precedes the taxation year 2013”,
iii. the amount of the individual’s examination fees that would be referred to in subparagraph iii of paragraph a if the portion of that subparagraph iii before subparagraph 1 were read as if “if that year is subsequent to the taxation year 2013” were replaced by “if that year is subsequent to the taxation year 2004 and precedes the taxation year 2013”,
iv. the amount of the individual’s examination fees that would be referred to in subparagraph iv of paragraph a if the portion of that subparagraph iv before subparagraph 1 were read as if “if that year is subsequent to the taxation year 2013” were replaced by “if that year is subsequent to the taxation year 2010 and precedes the taxation year 2013”,
v. the amount of the individual’s tuition fees that would be referred to in subparagraph v of paragraph a if subparagraph 2 of that subparagraph v were read as if “after 27 March 2013” were replaced by “before 28 March 2013”,
vi. the amount of the individual’s tuition fees that would be referred to in subparagraph vi of paragraph a if subparagraph 2 of that subparagraph vi were read as if “after 28 March 2013” were replaced by “before 29 March 2013”, and
vii. the amount of the individual’s examination fees that would be referred to in subparagraph vii of paragraph a if the portion of that subparagraph vii before subparagraph 1 were read as if “after 30 April 2013” were replaced by “before 1 May 2013”.
752.0.18.10. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the aggregate of
(a) the amount obtained by multiplying 8% by the amount by which the amount determined for the year under subparagraph a of the first paragraph of section 752.0.18.13.1 is exceeded by the aggregate of
i. the amount of the individual’s tuition fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2013, where the conditions set out in section 752.0.18.13 are met in respect of that amount and where the individual was, in the year in respect of which those fees are paid, an enrolled student and the fees are paid to one of the following educational institutions:
(1) an educational institution in Canada that is a university, college or other institution providing post-secondary education,
(2) an educational institution in Canada recognized by the Minister to be an institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation,
(3) an educational institution in the United States that is a university, college or other institution providing post-secondary education, if the individual resided in Canada throughout the year near the boundary between Canada and the United States, commuted between the individual’s residence and the educational institution and paid the fees in respect of an instructional program at the post-secondary school level, or
(4) a university outside Canada if the individual pursued full-time studies leading to a degree, for a period of at least three consecutive weeks,
ii. the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2013 to a professional order mentioned in Schedule I to the Professional Code (chapter C-26) where the examination is required to allow the individual to become a member of the order and the conditions set out in section 752.0.18.13 are met in respect of that amount,
iii. the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2013 to a professional organization in Canada or the United States, where the conditions set out in section 752.0.18.13 are met in respect of that amount and the individual must pass the examination in order to
(1) be issued a licence or permit to practise by a professional order mentioned in Schedule I to the Professional Code,
(2) be granted a title by the Canadian Institute of Actuaries, or
(3) be permitted to take another examination of that professional organization which the individual must pass in order to be issued a licence or permit referred to in subparagraph 1 or be granted a title referred to in subparagraph 2,
iv. the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2013 to an educational institution referred to in subparagraph 1 or 2 of subparagraph i, a professional association, a provincial government department or other similar institution, in relation to an examination the individual has taken in the year if
(1) the conditions set out in section 752.0.18.13 are met in respect of that amount, and
(2) the examination is required to obtain a professional status recognized under a law of Canada or of a province, or a licence or certification in respect of a trade, where that status, licence or certification allows the individual to practise the profession or trade in Canada,
v. the amount of the individual’s tuition fees paid in respect of the taxation year 2013 to an educational institution referred to in any of subparagraphs 1, 3 and 4 of subparagraph i if
(1) the conditions set out in section 752.0.18.13 are met in respect of that amount, and
(2) the fees are attributable to a term of study that began after 27 March 2013 and in respect of which the individual was an enrolled student,
vi. the amount of the individual’s tuition fees paid in respect of the taxation year 2013 to an educational institution referred to in subparagraph 2 of subparagraph i if
(1) the conditions set out in section 752.0.18.13 are met in respect of that amount, and
(2) the fees are attributable to training, other than training that is part of an instructional program at the post-secondary school level, in which the individual enrolled after 28 March 2013, and
vii. the amount of the individual’s examination fees paid in respect of the taxation year 2013, in relation to an examination the individual has taken in the year and after 30 April 2013 if
(1) the conditions set out in section 752.0.18.13 are met in respect of that amount, and
(2) the examination fees would be referred to in any of subparagraphs ii to iv if that subparagraph were read without reference to “in respect of the year or a preceding year if that year is subsequent to the taxation year 2013”; and
(b) the amount obtained by multiplying 20% by the amount by which the amount determined for the year under subparagraph b of the first paragraph of section 752.0.18.13.1 is exceeded by the aggregate of
i. the amount of the individual’s tuition fees that would be referred to in subparagraph i of paragraph a if
(1) the portion of that subparagraph i before subparagraph 1 were read as if “if that year is subsequent to the taxation year 2013” were replaced by “if that year is subsequent to the taxation year 1996 and precedes the taxation year 2013”, and
(2) subparagraph 4 of that subparagraph i were read as if “three consecutive weeks” were replaced by “thirteen consecutive weeks” in respect of fees referred to in that subparagraph 4 and paid for a taxation year preceding the taxation year 2011,
ii. the amount of the individual’s examination fees that would be referred to in subparagraph ii of paragraph a if that subparagraph ii were read as if “if that year is subsequent to the taxation year 2013” were replaced by “if that year is subsequent to the taxation year 1996 and precedes the taxation year 2013”,
iii. the amount of the individual’s examination fees that would be referred to in subparagraph iii of paragraph a if the portion of that subparagraph iii before subparagraph 1 were read as if “if that year is subsequent to the taxation year 2013” were replaced by “if that year is subsequent to the taxation year 2004 and precedes the taxation year 2013”,
iv. the amount of the individual’s examination fees that would be referred to in subparagraph iv of paragraph a if the portion of that subparagraph iv before subparagraph 1 were read as if “if that year is subsequent to the taxation year 2013” were replaced by “if that year is subsequent to the taxation year 2010 and precedes the taxation year 2013”,
v. the amount of the individual’s tuition fees that would be referred to in subparagraph v of paragraph a if subparagraph 2 of that subparagraph v were read as if “after 27 March 2013” were replaced by “before 28 March 2013”,
vi. the amount of the individual’s tuition fees that would be referred to in subparagraph vi of paragraph a if subparagraph 2 of that subparagraph vi were read as if “after 28 March 2013” were replaced by “before 29 March 2013”, and
vii. the amount of the individual’s examination fees that would be referred to in subparagraph vii of paragraph a if the portion of that subparagraph vii before subparagraph 1 were read as if “after 30 April 2013” were replaced by “before 1 May 2013”.
752.0.18.10. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the aggregate of
(a) the amount obtained by multiplying 8% by the amount by which the amount determined for the year under subparagraph a of the first paragraph of section 752.0.18.13.1 is exceeded by the aggregate of
i. the amount of the individual’s tuition fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2013, where the conditions set out in section 752.0.18.13 are met in respect of that amount and where the individual was, in the year in respect of which those fees are paid, an enrolled student and the fees are paid to one of the following educational institutions:
(1) an educational institution in Canada that is a university, college or other institution providing post-secondary education, if the fees are paid in respect of an instructional program at the post-secondary school level,
(2) an educational institution in Canada recognized by the Minister to be an institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation,
(3) an educational institution in the United States that is a university, college or other institution providing post-secondary education, if the individual resided in Canada throughout the year near the boundary between Canada and the United States, commuted between the individual’s residence and the educational institution and paid the fees in respect of an instructional program at the post-secondary school level, or
(4) a university outside Canada if the individual pursued full-time studies leading to a degree, for a period of at least three consecutive weeks,
ii. the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2013 to a professional order mentioned in Schedule I to the Professional Code (chapter C-26) where the examination is required to allow the individual to become a member of the order and the conditions set out in section 752.0.18.13 are met in respect of that amount,
iii. the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2013 to a professional organization in Canada or the United States, where the conditions set out in section 752.0.18.13 are met in respect of that amount and the individual must pass the examination in order to
(1) be issued a licence or permit to practise by a professional order mentioned in Schedule I to the Professional Code,
(2) be granted a title by the Canadian Institute of Actuaries, or
(3) be permitted to take another examination of that professional organization which the individual must pass in order to be issued a licence or permit referred to in subparagraph 1 or be granted a title referred to in subparagraph 2,
iv. the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2013 to an educational institution referred to in subparagraph 1 or 2 of subparagraph i, a professional association, a provincial government department or other similar institution, in relation to an examination the individual has taken in the year if
(1) the conditions set out in section 752.0.18.13 are met in respect of that amount, and
(2) the examination is required to obtain a professional status recognized under a law of Canada or of a province, or a licence or certification in respect of a trade, where that status, licence or certification allows the individual to practise the profession or trade in Canada,
v. the amount of the individual’s tuition fees paid in respect of the taxation year 2013 to an educational institution referred to in any of subparagraphs 1, 3 and 4 of subparagraph i if
(1) the conditions set out in section 752.0.18.13 are met in respect of that amount, and
(2) the fees are attributable to a term of study that began after 27 March 2013 and in respect of which the individual was an enrolled student,
vi. the amount of the individual’s tuition fees paid in respect of the taxation year 2013 to an educational institution referred to in subparagraph 2 of subparagraph i if
(1) the conditions set out in section 752.0.18.13 are met in respect of that amount, and
(2) the fees are attributable to training, other than training that is part of an instructional program at the post-secondary school level, in which the individual enrolled after 28 March 2013, and
vii. the amount of the individual’s examination fees paid in respect of the taxation year 2013, in relation to an examination the individual has taken in the year and after 30 April 2013 if
(1) the conditions set out in section 752.0.18.13 are met in respect of that amount, and
(2) the examination fees would be referred to in any of subparagraphs ii to iv if that subparagraph were read without reference to “in respect of the year or a preceding year if that year is subsequent to the taxation year 2013”; and
(b) the amount obtained by multiplying 20% by the amount by which the amount determined for the year under subparagraph b of the first paragraph of section 752.0.18.13.1 is exceeded by the aggregate of
i. the amount of the individual’s tuition fees that would be referred to in subparagraph i of paragraph a if
(1) the portion of that subparagraph i before subparagraph 1 were read as if “if that year is subsequent to the taxation year 2013” were replaced by “if that year is subsequent to the taxation year 1996 and precedes the taxation year 2013”, and
(2) subparagraph 4 of that subparagraph i were read as if “three consecutive weeks” were replaced by “thirteen consecutive weeks” in respect of fees referred to in that subparagraph 4 and paid for a taxation year preceding the taxation year 2011,
ii. the amount of the individual’s examination fees that would be referred to in subparagraph ii of paragraph a if that subparagraph ii were read as if “if that year is subsequent to the taxation year 2013” were replaced by “if that year is subsequent to the taxation year 1996 and precedes the taxation year 2013”,
iii. the amount of the individual’s examination fees that would be referred to in subparagraph iii of paragraph a if the portion of that subparagraph iii before subparagraph 1 were read as if “if that year is subsequent to the taxation year 2013” were replaced by “if that year is subsequent to the taxation year 2004 and precedes the taxation year 2013”,
iv. the amount of the individual’s examination fees that would be referred to in subparagraph iv of paragraph a if the portion of that subparagraph iv before subparagraph 1 were read as if “if that year is subsequent to the taxation year 2013” were replaced by “if that year is subsequent to the taxation year 2010 and precedes the taxation year 2013”,
v. the amount of the individual’s tuition fees that would be referred to in subparagraph v of paragraph a if subparagraph 2 of that subparagraph v were read as if “after 27 March 2013” were replaced by “before 28 March 2013”,
vi. the amount of the individual’s tuition fees that would be referred to in subparagraph vi of paragraph a if subparagraph 2 of that subparagraph vi were read as if “after 28 March 2013” were replaced by “before 29 March 2013”, and
vii. the amount of the individual’s examination fees that would be referred to in subparagraph vii of paragraph a if the portion of that subparagraph vii before subparagraph 1 were read as if “after 30 April 2013” were replaced by “before 1 May 2013”.
752.0.18.10. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the amount by which the amount determined under section 752.0.18.13.1 for the year is exceeded by the aggregate of
(a) the amount of the individual’s tuition fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 1996, where the individual was, in the year in respect of which those fees are paid, an enrolled student and the fees are paid to one of the following educational institutions and where the conditions set out in section 752.0.18.13 are met in respect of that amount:
i. an educational institution in Canada that is a university, college or other institution providing post-secondary education, if the fees are paid in respect of an instructional program at the post-secondary school level,
ii. an educational institution in Canada recognized by the Minister to be an institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation,
iii. an educational institution in the United States that is a university, college or other institution providing post-secondary education, if the individual resided in Canada throughout the year near the boundary between Canada and the United States, commuted between the individual’s residence and the educational institution and paid the fees in respect of an instructional program at the post-secondary school level, or
iv. a university outside Canada if the individual pursued full-time studies leading to a degree, for a period of at least three consecutive weeks;
(b) the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 1996 to a professional order mentioned in Schedule I to the Professional Code (chapter C-26) where the examination is required to allow the individual to become a member of the corporation and the conditions set out in section 752.0.18.13 are met in respect of that amount;
(c) the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2004 to a professional organization in Canada or the United States, where the conditions set out in section 752.0.18.13 are met in respect of that amount and the individual must pass the examination in order to
i. be issued a permit to practise by a professional order mentioned in Schedule I to the Professional Code,
ii. be granted a title by the Canadian Institute of Actuaries, or
iii. be permitted to take another examination of that professional organization which the individual must pass in order to be issued a permit referred to in subparagraph i or be granted a title referred to in subparagraph ii;
(d) the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2010 to an educational institution referred to in subparagraph i or ii of paragraph a, a professional association, a provincial government department or other similar institution, in relation to an examination the individual has taken in the year if
i. the conditions set out in section 752.0.18.13 are met in respect of that amount, and
ii. the examination is required to obtain a professional status recognized under a law of Canada or of a province, or a licence or certification in respect of a trade, where that status, licence or certification allows the individual to practise the profession or trade in Canada.
752.0.18.10. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the amount by which the amount determined under section 752.0.18.13.1 for the year is exceeded by the aggregate of
(a) the amount of the individual’s tuition fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 1996, where the individual was, in the year in respect of which those fees are paid, an enrolled student and the fees are paid to one of the following educational institutions and where the conditions set out in section 752.0.18.13 are met in respect of that amount:
i. an educational institution in Canada that is a university, college or other institution providing post-secondary education, if the fees are paid in respect of an instructional program at the post-secondary school level,
ii. an educational institution in Canada recognized by the Minister to be an institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation,
iii. an educational institution in the United States that is a university, college or other institution providing post-secondary education, if the individual resided in Canada throughout the year near the boundary between Canada and the United States, commuted between the individual’s residence and the educational institution and paid the fees in respect of an instructional program at the post-secondary school level, or
iv. a university outside Canada if the individual pursued full-time studies leading to a degree, for a period of at least thirteen consecutive weeks; and
(b) the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 1996 to a professional order mentioned in Schedule I to the Professional Code (chapter C-26) where the examination is required to allow the individual to become a member of the corporation and the conditions set out in section 752.0.18.13 are met in respect of that amount;
(c) the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2004 to a professional organization in Canada or the United States, where the conditions set out in section 752.0.18.13 are met in respect of that amount and the individual must pass the examination in order to
i. be issued a permit to practise by a professional order mentioned in Schedule I to the Professional Code,
ii. be granted a title by the Canadian Institute of Actuaries, or
iii. be permitted to take another examination of that professional organization which the individual must pass in order to be issued a permit referred to in subparagraph i or be granted a title referred to in subparagraph ii.
752.0.18.10. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the aggregate of
(a) the amount of the individual’s tuition fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 1996, where the individual was, in the year in respect of which those fees are paid, an enrolled student and the fees are paid to one of the following educational institutions and where the conditions set out in section 752.0.18.13 are met in respect of that amount:
i. an educational institution in Canada that is a university, college or other institution providing post-secondary education, if the fees are paid in respect of an instructional program at the post-secondary school level,
ii. an educational institution in Canada recognized by the Minister to be an institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation,
iii. an educational institution in the United States that is a university, college or other institution providing post-secondary education, if the individual resided in Canada throughout the year near the boundary between Canada and the United States, commuted between the individual’s residence and the educational institution and paid the fees in respect of an instructional program at the post-secondary school level, or
iv. a university outside Canada if the individual pursued full-time studies leading to a degree, for a period of at least thirteen consecutive weeks; and
(b) the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 1996 to a professional order mentioned in Schedule I to the Professional Code (chapter C-26) where the examination is required to allow the individual to become a member of the corporation and the conditions set out in section 752.0.18.13 are met in respect of that amount;
(c) the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 2004 to a professional organization in Canada or the United States, where the conditions set out in section 752.0.18.13 are met in respect of that amount and the individual must pass the examination in order to
i. be issued a permit to practise by a professional order mentioned in Schedule I to the Professional Code,
ii. be granted a title by the Canadian Institute of Actuaries, or
iii. be permitted to take another examination of that professional organization which the individual must pass in order to be issued a permit referred to in subparagraph i or be granted a title referred to in subparagraph ii.
752.0.18.10. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the aggregate of
(a) the amount of the individual’s tuition fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 1996, where the individual was, in the year in respect of which those fees are paid, an enrolled student and the fees are paid to one of the following educational institutions and where the conditions set out in section 752.0.18.13 are met in respect of that amount:
i. an educational institution in Canada that is a university, college or other institution providing post-secondary education, if the fees are paid in respect of an instructional program at the post-secondary school level,
ii. an educational institution in Canada recognized by the Minister to be an institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation,
iii. an educational institution in the United States that is a university, college or other institution providing post-secondary education, if the individual resided in Canada throughout the year near the boundary between Canada and the United States, commuted between the individual’s residence and the educational institution and paid the fees in respect of an instructional program at the post-secondary school level, or
iv. a university outside Canada if the individual pursued full-time studies leading to a degree, for a period of at least thirteen consecutive weeks; and
(b) the amount of the individual’s examination fees paid in respect of the year or a preceding year if that year is subsequent to the taxation year 1996 to a professional order mentioned in Schedule I to the Professional Code (chapter C-26) where the examination is required to allow the individual to become a member of the corporation and the conditions set out in section 752.0.18.13 are met in respect of that amount.
