tax credit for distance learning tuition fee

[ricky13579]

HI Taxation Gurus,

I spent over 10,000 USD in a distance learning program for my Master Degree.

I can't get any tax credit according to revenue Canada's website.

Is there's anyway i can get something out of this??

Thanks a lot!!!

added April 10 - does it make a difference if i am self employ/contractor??

[nerd]

Which institution did you go through? Athabasca should issue a T slip for it.

[ricky13579]

it's a University in the states.

[Rocky Mountains]

Need a bit more info. Is it a recognized degree granting institution? I know that distance education was recently the subject of a court case. The judge's decision was (very simplistically summarized here) that you did not require to physically attend the institution - distance education was legitimate for the claim. I believe the case concerned someone who was enrolled in a program in the UK while residing in Canada.

Can you explain what part of CRA's website tells you that you don't qualify?

[philelmo]

theres like a list of recognized institutions on the hrsd website but it's really hard to find

[ghostryder]

Do you have a reference for the court case?


From http://www.cra-arc.gc.ca/E/pub/tg/p1...tml#P179_16322

You can claim tuition fees paid to any of the following institutions:

A a university, college, or other educational institution in Canada for courses at a post-secondary school level;
B an educational institution in Canada certified by the Minister of Human Resources and Social Development for courses (if you were 16 or older at the end of the year) to develop or improve skills in an occupation;
C a university, college, or other educational institution in the United States for courses at a post-secondary school level if you lived in Canada near the border throughout the year and you commuted to the school; and
D a university outside Canada, if you were in full-time attendance, for courses that were at least 13 consecutive weeks long and that will lead to a degree at the bachelor level or higher.

Note
You are not considered to be in full-time attendance at a university outside Canada if you are taking courses through a distance learning program or over the Internet.

[nerd]

Valente v. The Queen, 2006 TCC 145

[ricky13579]

ghostryder is right on.. "Note: You are not considered to be in full-time attendance at a university outside Canada if you are taking courses through a distance learning program or over the Internet"

according to revenue Canada, i can't claim tax credit cuz it is distance learning offered by a college outside of Canada regardless the school is recognized by ccra or not.

Any suggestion??

[ghostryder]

Valente v. The Queen, 2006 TCC 145

Unfortunately, from the Judges own decision:

The phrase "full-time attendance" in s. 118.5(1)(b) has been the subject of considerable judicial comment. The earlier cases focussed on the meaning of "full-time," which is not in dispute in this appeal. Pratte J. of the Federal Court of Appeal described full-time as being a "difficult expression and one which it may be impossible to define exactly": The Queen v. Gaudet, 71 D.T.C. 5047.

More recently, this Court has considered the meaning of "attendance" in the context of distance education programs such as that taken by Ms. Valente. The question is whether the expression "full-time attendance" requires physical presence at a university campus and the decisions of this Court are not unanimous on this point. I note that all of the decisions that I was referred to were heard under the Court's Informal Procedure and are not precedent setting. This is also true of the current appeal.



Until there is a precedent set I guess you're going to have to fight this one out on a case by case basis. Maybe someone will take a relevant case through general proccedure and maybe get a decision out of the FCoA.

[ricky13579]

up.. added additional question. still not giving up.

[J_u_n_i_o_r_3]

is a distance education course harder then normal coursees

[ricky13579]

Do you have a reference for the court case?


From http://www.cra-arc.gc.ca/E/pub/tg/p1...tml#P179_16322

You can claim tuition fees paid to any of the following institutions:

A a university, college, or other educational institution in Canada for courses at a post-secondary school level;
B an educational institution in Canada certified by the Minister of Human Resources and Social Development for courses (if you were 16 or older at the end of the year) to develop or improve skills in an occupation;
C a university, college, or other educational institution in the United States for courses at a post-secondary school level if you lived in Canada near the border throughout the year and you commuted to the school; and
D a university outside Canada, if you were in full-time attendance, for courses that were at least 13 consecutive weeks long and that will lead to a degree at the bachelor level or higher.

Note
You are not considered to be in full-time attendance at a university outside Canada if you are taking courses through a distance learning program or over the Internet.

does it make any difference if i am self-employee?? i really want to find some way to alleviate the hefty expense!!! someone please help!!

is a distance education course harder then normal coursees

not necessary. it all depends on yourself.

[Sylvestre]

Do you have a reference for the court case?


From http://www.cra-arc.gc.ca/E/pub/tg/p1...tml#P179_16322

You can claim tuition fees paid to any of the following institutions:

A a university, college, or other educational institution in Canada for courses at a post-secondary school level;
B an educational institution in Canada certified by the Minister of Human Resources and Social Development for courses (if you were 16 or older at the end of the year) to develop or improve skills in an occupation;
C a university, college, or other educational institution in the United States for courses at a post-secondary school level if you lived in Canada near the border throughout the year and you commuted to the school; and
D a university outside Canada, if you were in full-time attendance, for courses that were at least 13 consecutive weeks long and that will lead to a degree at the bachelor level or higher.

Note
You are not considered to be in full-time attendance at a university outside Canada if you are taking courses through a distance learning program or over the Internet.

forgive my ignorance but that seems to imply you aren't full-time. It doesn't imply you can't get credits as a part-time student.

[ricky13579]

the thing is CCRA does not allow me to claim any tuition credit.

"You cannot claim an amount for tuition fees because you indicated that you were not in full-time attendance at a university outside of Canada."

i heard there are ways to work around the rule, i hope so..