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Occupational skills courses at post-secondary educational institutions in Canada
For the 2017 and later years, the 2017 federal budget extended eligibility for the tuition tax credit to fees paid for occupational skills courses, which are not at a post-secondary school level, offered at a post-secondary educational institution in Canada, if the individual is:
16 years of age or older at the end of the year, and
enrolled at the institution in a program to obtain skills for, or improve the skills in, an occupation
The budget also changed the definition of a qualifying student (see the Appendix for the new definition) and a qualifying educational program to extend eligibility for the scholarship and bursary exemption to students enrolled in such programs.
If an individual is a qualifying student who receives a scholarship, bursary, or tuition assistance for an occupational skills course, the amount of assistance received for that course may qualify for the scholarship and bursary exemption. Therefore, for the 2017 and later years, post-secondary educational institutions in Canada offering such programs will have to issue tax certificates (Form T2202A or TL11B, if applicable) to qualifying students and tuition receipts to those who are not qualifying students.更多精彩文章及讨论，请光临枫下论坛 rolia.net
Occupational skills courses at post-secondary educational institutions in Canada
For the 2017 and later years, the 2017 federal budget extended eligibility for the tuition tax credit to fees paid for occupational skills courses, which are not at a post-secondary school level, offered at a post-secondary educational institution in Canada, if the individual is:
16 years of age or older at the end of the year, and
enrolled at the institution in a program to obtain skills for, or improve the skills in, an occupation
The budget also changed the definition of a qualifying student (see the Appendix for the new definition) and a qualifying educational program to extend eligibility for the scholarship and bursary exemption to students enrolled in such programs.
If an individual is a qualifying student who receives a scholarship, bursary, or tuition assistance for an occupational skills course, the amount of assistance received for that course may qualify for the scholarship and bursary exemption. Therefore, for the 2017 and later years, post-secondary educational institutions in Canada offering such programs will have to issue tax certificates (Form T2202A or TL11B, if applicable) to qualifying students and tuition receipts to those who are not qualifying students.更多精彩文章及讨论，请光临枫下论坛 rolia.net