Client with tuition fees from University of Roehampton, London about $6,000 USD. Is this deductible?
Personal expenses are not deductible.
“Tuition fees” are never “deductible”, since they are personal expenses.
For Tax Credit provisions relation to certain eligible Tuition of Individuals who are Tax-Resident in Canada, see S118.5(1)(b) for Act requirements relating to FULL-time attendance at Universities outside Canada.
Also, there must be something very fishy about the Taxpayer referred to. The currency of the UK is the Pound Sterling, and has nothing to us with USA Dollars. *Caution should be exercised.
University Outside Canada
We will accept that an educational institution is a “university outside Canada” if it meets all of the following conditions:
- it has the authority to confer academic degrees of at least the baccalaureate level (bachelor’s degree or equivalent) according to the education standards of the country it is located in
- it has an academic entrance requirement of at least secondary school matriculation standing
- it is organized for teaching, study, and research in the higher branches of learning
The educational institution must be on the Master List of designated educational institutions found here:
Roehampton University Technical and Vocational 80 Roehampton Lane, London, United Kingdom,
9999999999 020 8392 3000 Effective 2014-07-02
To claim a credit for tuition an Educational Institutions outside Canada, the student needs to get a T11A or TL11C or TL11D. The tuition amount should be in Canadian dollars though have had CRA accept them when the currency is noted.
In my experience, the slip showed $X,XXX.XXUSD which I converted at the Bank of Canada rate. The payment came from a US dollar account that had been around too long to get an average exchange rate.
“The second character indicates the type of educational institution:”
" V - Technical and Vocational (including Colleges of Applied Arts and Technologies and all schools whose highest diploma/certificate is vocational or technical. Not including technical degree-granting institutions."
S118.5(1)(b) requires “at a university outside Canada in a course leading to a degree”
Despite them having managed to slide the term “University” into their name, they appear to have no authority to grant degrees.
Helga - your link is in regard to getting student loans for foreign universities, therefore not related to the question.
You need to get your client to have the university complete a TL11A. Certain restrictions apply so that it relates directly to the T2202A from Canadian universities.
Tuition amount – Educational Institutions Outside Canada for a Deemed Resident of Canada (Form TL11D)
Use Form TL11D to certify only your eligible tuition fees if all of the following apply:
•you are a deemed resident of Canada under section 250 of the Canadian Income Tax Act
•you are enrolled at a university, college or other designated educational institution outside Canada that provides courses at a post-secondary level
•the eligible tuition fees paid to any one institution must be more than $100
Effective January 1, 2017, and later years, fees for courses not at the post-secondary level that are paid to a university, college or other educational institution outside Canada that provides courses at the post-secondary level, qualify if the courses are taken to get or improve skills in an occupation by a student who is 16 years of age or older before the end of the year.
A course does not have to last at least three consecutive weeks and does not have to lead to a degree, and you do not have to attend full-time.
The following tuition fees are not eligible:
•fees paid or reimbursed by your or your parent’s employer, where the amount is not included in your or your parent’s income
•fees paid by a federal, provincial, or territorial job training program, where the amount is not included in your income
•fees paid (or eligible to be paid) under a federal program to help athletes, where the payment or reimbursement has not been included in your income
I have a client going to school in Birmingham and the school gets this done fairly quickly for us each yar.
Yes, it pertains to Student Loans but it has the Canadian Master List of designated educational institutions. Either a CRA rep misdirected me decades ago or this is the list.
Any foreign tuition slips that I have been reviewed were from institutions on that list and CRA accepted them.
See IC93 - Page 8 The Canada Student Loans Program of ESDC produces the Master List of Designated Educational Institutions
NOPE. Not so fast… Not in this case.
As already discussed above, the OP’s specific Education institution (classified Vocational) is NOT ELIGIBLE to complete the TL11A
S118.5(1)(b) requires “at a university outside Canada in a course leading to a degree ”
Just because I might wish to give myself the title of “Professor Doctor Lord of the Universe” may imply that I am exactly that, but it doesn’t follow that it is an accurate description of my position in reality…
And perhaps you could look beyond the end of your nose and vist the university’s website, where you’ll see they go all the way to Doctorates…
Canada hasn’t updated the standing since 2014 (from your link) so it tells me it’s time someone went to bat for their client.
EXACTLY whereabouts on WHICH page did you find anything that suggests that they have the authority to GRANT DEGREES?
" London colleges are all considered ‘recognised bodies’ with the power to confer University of London degrees and, in many cases, their own degrees. Colleges of Oxford, Cambridge, Durham and the University of the Highlands and Islands (UHI) are ‘listed bodies’, as “bodies that appear to the Secretary of State to be constituent colleges, schools, halls or other institutions of a university”. Colleges of the plate glass universities of Kent, Lancaster and York, along with those of the University of Roehampton and the University of the Arts London do not have this legal recognition."