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I-3 - Taxation Act
Section 752.0.18.12
Disposition versions
752.0.18.12. For the purposes of section 752.0.18.10, the amount of tuition fees and examination fees paid in respect of a taxation year does not include
(a) an amount paid for one of those purposes on the individual’s behalf by the individual’s employer or by an employer of the individual’s father or mother, or an amount reimbursed for one of those purposes to the individual or the individual’s father or mother by such an employer, unless the amount is included in computing the individual’s income or that of the individual’s father or mother, as the case may be;
(b) where the tuition fees are paid to an educational institution referred to in subparagraph 1 or 2 of subparagraph i of paragraph a of section 752.0.18.10,
i. the fees in respect of which the individual is or was entitled to receive a reimbursement or any form of assistance under a program of the State or of Her Majesty in right of Canada or a province, other than Québec, designed to facilitate the entry or re-entry of workers into the labour force, where the amount of the reimbursement or assistance, as the case may be, is not included in computing the individual’s income, or
ii. the fees paid on the individual’s behalf, or in respect of which the individual is or was entitled to receive a reimbursement, under a program of Her Majesty in right of Canada designed to assist athletes, where the payment or reimbursement, as the case may be, is not included in computing the individual’s income;
(c) the fees paid to an educational institution referred to in subparagraph 1 of subparagraph i of paragraph a of section 752.0.18.10 in respect of an instructional program that is not at the post-secondary school level or the fees paid to an educational institution referred to in subparagraph 2 of that subparagraph i, if
i. the individual had not yet reached 16 years of age at the end of the year in respect of which the fees are paid, or
ii. it is not reasonable to consider that the purpose of the individual’s enrolment at the institution was to furnish the individual with skills for, or to improve the individual’s skills in, an occupation;
(d) the examination fees in respect of which the individual is or was entitled to receive a reimbursement or any form of assistance under a program of the State or of Her Majesty in right of Canada or a province, other than Québec, designed to facilitate the entry or re-entry of workers into the labour force, where the amount of the reimbursement or assistance, as the case may be, is not included in computing the individual’s income.
752.0.18.12. For the purposes of section 752.0.18.10, the amount of tuition fees and examination fees paid in respect of a taxation year does not include
(a) an amount paid for one of those purposes on the individual’s behalf by the individual’s employer or by an employer of the individual’s father or mother, or an amount reimbursed for one of those purposes to the individual or the individual’s father or mother by such an employer, unless the amount is included in computing the individual’s income or that of the individual’s father or mother, as the case may be;
(b) where the tuition fees are paid to an educational institution referred to in subparagraph 1 or 2 of subparagraph i of paragraph a of section 752.0.18.10,
i. the fees in respect of which the individual is or was entitled to receive a reimbursement or any form of assistance under a program of the State or of Her Majesty in right of Canada or a province, other than Québec, designed to facilitate the entry or re-entry of workers into the labour force, where the amount of the reimbursement or assistance, as the case may be, is not included in computing the individual’s income, or
ii. the fees paid on the individual’s behalf, or in respect of which the individual is or was entitled to receive a reimbursement, under a program of Her Majesty in right of Canada designed to assist athletes, where the payment or reimbursement, as the case may be, is not included in computing the individual’s income;
(c) the fees paid to an educational institution referred to in subparagraph 2 of subparagraph i of paragraph a of section 752.0.18.10 if,
i. the individual had not yet reached 16 years of age at the end of the year in respect of which the fees are paid, or
ii. it is not reasonable to consider that the purpose of the individual’s enrolment at the institution was to furnish the individual with skills for, or to improve the individual’s skills in, an occupation;
(d) the examination fees in respect of which the individual is or was entitled to receive a reimbursement or any form of assistance under a program of the State or of Her Majesty in right of Canada or a province, other than Québec, designed to facilitate the entry or re-entry of workers into the labour force, where the amount of the reimbursement or assistance, as the case may be, is not included in computing the individual’s income.
752.0.18.12. For the purposes of section 752.0.18.10, the amount of tuition fees and examination fees paid in respect of a taxation year does not include
(a) an amount paid for one of those purposes on the individual’s behalf by the individual’s employer or by an employer of the individual’s father or mother, unless the amount is included in computing the individual’s income or that of the individual’s father or mother, as the case may be;
(b) where the tuition fees are paid to an educational institution referred to in subparagraph i or ii of paragraph a of section 752.0.18.10,
i. the fees in respect of which the individual is or was entitled to receive a reimbursement or any form of assistance under a program of the State or of Her Majesty in right of Canada or a province, other than Québec, designed to facilitate the entry or re-entry of workers into the labour force, where the amount of the reimbursement or assistance, as the case may be, is not included in computing the individual’s income, or
ii. the fees paid on the individual’s behalf, or in respect of which the individual is or was entitled to receive a reimbursement, under a program of Her Majesty in right of Canada designed to assist athletes, where the payment or reimbursement, as the case may be, is not included in computing the individual’s income;
(c) the fees paid to an educational institution referred to in subparagraph ii of paragraph a of section 752.0.18.10 if,
i. the individual had not yet reached 16 years of age at the end of the year in respect of which the fees are paid, or
ii. it is not reasonable to consider that the purpose of the individual’s enrolment at the institution was to furnish the individual with skills for, or to improve the individual’s skills in, an occupation;
(d) the examination fees in respect of which the individual is or was entitled to receive a reimbursement or any form of assistance under a program of the State or of Her Majesty in right of Canada or a province, other than Québec, designed to facilitate the entry or re-entry of workers into the labour force, where the amount of the reimbursement or assistance, as the case may be, is not included in computing the individual’s income.
752.0.18.12. For the purposes of section 752.0.18.10, the amount of tuition fees and examination fees paid in respect of a taxation year does not include
(a) an amount paid for one of those purposes on the individual’s behalf by the individual’s employer or by an employer of the individual’s father or mother, unless the amount is included in computing the individual’s income or that of the individual’s father or mother, as the case may be;
(b) where the tuition fees are paid to an educational institution referred to in subparagraph i or ii of paragraph a of section 752.0.18.10,
i. the fees in respect of which the individual is or was entitled to receive a reimbursement or any form of assistance under a program of the State or of Her Majesty in right of Canada or a province, other than Québec, designed to facilitate the entry or re-entry of workers into the labour force, where the amount of the reimbursement or assistance, as the case may be, is not included in computing the individual’s income, or
ii. the fees paid on the individual’s behalf, or in respect of which the individual is or was entitled to receive a reimbursement, under a program of Her Majesty in right of Canada designed to assist athletes, where the payment or reimbursement, as the case may be, is not included in computing the individual’s income;
(c) the fees paid to an educational institution referred to in subparagraph ii of paragraph a of section 752.0.18.10 if,
i. the individual had not yet reached 16 years of age at the end of the year in respect of which the fees are paid, or
ii. it is not reasonable to consider that the purpose of the individual’s enrolment at the institution was to furnish the individual with skills for, or to improve the individual’s skills in, an occupation.
752.0.18.12. For the purposes of section 752.0.18.10, the amount of tuition fees and examination fees paid in respect of a taxation year does not include
(a) an amount paid for one of those purposes on the individual’s behalf by the individual’s employer or by an employer of the individual’s father or mother, unless the amount is included in computing the individual’s income or that of the individual’s father or mother, as the case may be;
(b) where the tuition fees are paid to an educational institution referred to in subparagraph i or ii of paragraph a of section 752.0.18.10,
i. the fees in respect of which the individual is or was entitled to receive a reimbursement or any form of assistance under a program of the State or of Her Majesty in right of Canada or a province, other than Québec, designed to facilitate the entry or re-entry of workers into the labour force, where the amount of the reimbursement or assistance, as the case may be, is not included in computing the individual’s income, or
ii. the fees paid on the individual’s behalf, or in respect of which the individual is or was entitled to receive a reimbursement, under a program of Her Majesty in right of Canada designed to assist athletes, where the payment or reimbursement, as the case may be, is not included in computing the individual’s income;
(c) the fees paid to an educational institution referred to in subparagraph ii of paragraph a of section 752.0.18.10 if,
i. the individual had not yet reached 16 years of age at the end of the year in respect of which the fees are paid, or
ii. it is not reasonable to consider that the purpose of the individual’s enrolment at the institution was to provide the individual with skills, or to improve the individual’s skills, in an occupation.
