TaxCycle | Products | Pricing | Training | Documentation | Support | News

Tuition reimbursements

Modify the T2202A and/or associated screens to apply a deduction for reimbursement of tuition.

When tuition is reimbursed, no claim for education amounts are permitted, so need to pop up error message if there is an education amount claimed. (Note that the denial also applies to schooling at another place which was not reimbursed.)

This is a nice to have. Even if there is a check box to say that the tuition claimed is net of reimbursements would help to start this diagnostic message.

@TimParris - I second your idea. I would like to add currency conversion for the TL11 who show the foreign currency, average year or specified exchange rate, CAD claimed. I would like these fields for USA and European scholarship students or Fellowships with grants and tuition fees paid.

@TimParris - Budget 2017 changes to Tuition Tax Credit adds occupational skills course that are not at the post secondary level. I would like to add the occupation name, National Occupation Classification (NOC) code - (in Alberta we have these codes through ALIS), course names, and job skill acquired. I expect these will be spot reviewed for compliance in the first few years.

https://alis.alberta.ca/occinfo/noc-code/
National Occupational Classification - http://noc.esdc.gc.ca/English/noc/Tutorial.aspx?ver=16#2


Tuition Tax Credit

For courses taken after 2016, the tuition tax credit will be extended to include tuition fees paid for occupational skills courses offered by a university, college or other post-secondary institution and that are not at the post-secondary level. To qualify, the course must be taken for the purposes of providing the individual with skills in an occupation and the individual must have attained the age of 16 before the end of the year.

Beginning 2017, the definition of “qualifying student” will be extended to include individuals in the circumstances noted above for the purposes of the tax exemption for scholarships and bursaries.

Providing the link to the Government of Canada National Occupation Classification 2016. This is a searchable website.

http://noc.esdc.gc.ca/English/noc/welcome.aspx?ver=16

The scheme was developed by Human Resources and Skills Development Canada, which is why it is under the ESDC website. Also, there is a variation of the NOC, maintained by Statistics Canada, which differs for aggregation structure only. Since the ESDC version is primary, I provided that link.

(The previous links were for provincial websites.)

The TL11 form is a poorly designed form. Only in the instructions does it
say that the amount paid is to be reported in Canadian Dollars and that it
is only to be the amounts accrued to the Calendar Year.

For US Educational Institutions particularly, they have a hard time with it
as the US tax system is set for Cash Basis accounting for Tuition. The
School’s Administration can’t conceive that a foreign government would use
any other tax system than the glorious method used by the US. (Picture me
ranting here.)

TimParris -
I would love to have the option to add the missing information into the Taxcycle T2200A/TL-11 form.
This would assist in documentation and pre/post-assessment review.

I write an explanatory email with links to the CRA site and a sample TL-11 completed. The student then emails this to the registrar’s office.

Sorbonne has annual tuition fees based on the academic year. The student had to beg and cajole the registrar to obtain the TL-11 in the format which was acceptable by CRA.

The links to these pages are hard to find on the CRA website since the recent revamp to Canada.ca. All my bookmark redirects are temporary only. Google search links are being updated.

Recently CRA has delisted many foreign post secondary schools. Each school has to reapply to be accredited to issue a TL-11. Any institution not on the prescribed list is prohibited from issuing this tax slip.

ACCESS SEARCH BAR

SELECT - USA, UK/GB/IRELAND, OTHER COUNTRIES

FILTER - by location

ABOUT
https://www.canada.ca/en/revenue-agency/services/charities-giving/other-organizations-that-issue-donation-receipts-qualified-donees/prescribed-universities-outside-canada.html

WHOA! (Sorry, I’ve fought the CRA on this matter and won, more than once.)

Your search listing is for prescribed foreign universities qualified to issue DONATION RECEIPTS. The courts have ruled against the CRA using that list for the purpose of issuing TUITION RECEIPTS.

The two are NOT compatible.

See Shea v. The Queen, 2008 TCC 184 (CanLII), http://canlii.ca/t/1wgpg, retrieved on 2017-10-26

Paragraph [22] “I must say again that these provisions do not require universities to be prescribed. Therefore, Schedule VIII of the Income Tax Regulations has no application in this matter.”

Your search bar listing is for Schedule VIII of the Regulations which pertains to Subparagraph 110.1(1)(a)(vi) of the Act. It is not for Paragraph 118.5(1)(b) of the Act. That court case ruled against the CRA using the list you provided for the purpose of determining if the foreign university is permitted to issue a TL11.

The CRA maintains a separate, non-public, list of universities. If they refuse, they must provide a specific reason for the refusal. They are not allowed to simply say, “It is not on the list.” They have to CITE the ACT.