Income Tax Act — I-3.3 118.5
e year a student enrolled at an educational institution in the United States that is a university, college or other educational institution providing courses at a post-secondary school level, and (ii) commuted to that educational institution in the United States, an amount equal to the product obtained when the appropriate percentage for the year is multiplied by the amount of any fees for the individual’s tuition paid in respect of the year to the educational institution if those fees exceeds $100, except to the extent that those fees (iii) are paid on the individual’s behalf by the individual’s employer and are not included in computing the individual’s income, or (iv) were included as part of an allowance received by the individual’s parent on the individual’s behalf from an employer and are not included in computing the income of the parent by reason of subparagraph 6(1)(b)(ix); and (d) subject to subsection (1.1), if the individual has taken an examination (in this section referred to as an “occupational, trade or professional examination”) in the year that is required to obtain a professional status recognized under a federal or provincial statute, or to be licensed or certified as a tradesperson, where that status, licence or certification allows the individual to practise the profession or trade in Canada, an amount equal to the product obtained when the appropriate percentage for the year is multiplied by the amount of any fees paid in respect of the occupational, trade or professional examination to an educational institution referred to in paragraph (a), a professional association, a provincial ministry or other similar institution, except to the extent that the occupational, trade or professional examination fees (i) are paid on behalf of, or reimbursed to, the individual by the individual’s employer and the amount paid or reimbursed is not included in the individual’s income, or (ii) are fees in respect of which the individual is or was entitled to receive a reimbursement or any form of assistance under a program of Her Majesty in right of Canada or a province designed to facilitate the entry or re-entry of workers into the labour force, where the amount of the reimbursement or assistance is not included in computing the individual’s income. Minimum amount (1.1) No amount may be deducted for a taxation year by an individual under paragraph (1)(a) or (d) in respect of any fees paid to a particular institution unless the total of the fees described in those paragraphs and paid to the particular institution in the year by the individual exceeds $100. Canada training credit reduction (1.2) The amount that may be deducted for a taxation year by an individual under subsection (1) is to be reduced by the amount determined by the formula A × B where A is the appropriate percentage for the taxation year; and B is the amount, if any, deemed to have been paid by the individual under subsection 122.91(1) in respect of the taxation year. Application to deemed residents (2) Where an individual is deemed by section 250 to be resident in Canada throughout all or part of a taxation year, in applying subsection (1) in respect of the individual for the period when the individual is so deemed to be resident in Canada, paragraph (1)(a) shall be read without reference to the words “in Canada”. Inclusion of ancillary fees and charges (3) For the purpose of this section, fees for an individual’s tuition includes ancillary fees and charges that are paid (a) to an educational institution referred to in subparagraph 118.5(1)(a)(i), and (b) in respect of the individual’s enrolment at the institution in a program at a post-secondary school level, but does not include (c) any fee or charge to the extent that it is levied in respect of (i) a student association, (ii) property to be acquired by students, (iii) services not ordinarily provided at educational institutions in Canada that offer courses at a post-secondary school level, (iv) the prov