Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

Act current to 2014-06-12 and last amended on 2014-01-01. Previous Versions

Marginal note:Definitions
  •  (1) For the purposes of sections 63 and 64 and this subdivision,

    “designated educational institution”

    « établissement d’enseignement agréé »

    “designated educational institution” means

    • (a) an educational institution in Canada that is

      • (i) a university, college or other educational institution designated by the lieutenant governor in council of a province as a specified educational institution under the Canada Student Loans Act, designated by an appropriate authority under the Canada Student Financial Assistance Act, or designated, for the purposes of An Act respecting financial assistance for education expenses, R.S.Q, c. A-13.3, by the Minister of the Province of Quebec responsible for the administration of that Act, or

      • (ii) certified by the Minister of Employment and Social Development to be an educational institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation,

    • (b) a university outside Canada at which the individual referred to in subsection (2) was enrolled in a course, of not less than three consecutive weeks duration, leading to a degree, or

    • (c) if the individual referred to in subsection 118.6(2) resided, throughout the year referred to in that subsection, in Canada near the boundary between Canada and the United States, an educational institution in the United States to which the individual commuted that is a university, college or other educational institution providing courses at a post-secondary school level;

    “qualifying educational program”

    « programme de formation admissible »

    “qualifying educational program” means a program of not less than three consecutive weeks duration that provides that each student taking the program spend not less than ten hours per week on courses or work in the program and, in respect of a program at an institution described in the definition “designated educational institution” (other than an institution described in subparagraph (a)(ii) of that definition), that is a program at a post-secondary school level that does not consist primarily of research (unless the program leads to a diploma from a college or a Collège d’enseignement général et professionnel, or a bachelor, masters, doctoral or equivalent degree) but, in relation to any particular student, does not include a program if the student receives, from a person with whom the student is dealing at arm’s length, any allowance, benefit, grant or reimbursement for expenses in respect of the program other than

    • (a) an amount received by the student as or on account of a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the student,

    • (b) a benefit, if any, received by the student because of a loan made to the student in accordance with the requirements of the Canada Student Loans Act or An Act respecting financial assistance for education expenses, R.S.Q., c. A-13.3, or because of financial assistance given to the student in accordance with the requirements of the Canada Student Financial Assistance Act, or

    • (c) an amount that is received by the student in the year under a program referred to in subparagraph 56(1)(r)(ii) or (iii), a program established under the authority of the Department of Employment and Social Development Act or a prescribed program;

    “specified educational program”

    « programme de formation déterminé »

    “specified educational program” means a program that would be a qualifying educational program if the definition “qualifying educational program” were read without reference to the words “that provides that each student taking the program spend not less than 10 hours per week on courses or work in the program”.

  • Marginal note:Education credit

    (2) There may be deducted in computing an individual’s tax payable under this Part for a taxation year the amount determined by the formula

    A × B

    where

    A 
    is the appropriate percentage for the year; and
    B 
    is the total of the products obtained when
    • (a) $400 is multiplied by the number of months in the year during which the individual is enrolled in a qualifying educational program as a full-time student at a designated educational institution, and

    • (b) $120 is multiplied by the number of months in the year (other than months described in paragraph (a)), each of which is a month during which the individual is enrolled at a designated educational institution in a specified educational program that provides that each student in the program spend not less than 12 hours in the month on courses in the program,

    if the enrolment is proven by filing with the Minister a certificate in prescribed form issued by the designated educational institution and containing prescribed information and, in respect of a designated educational institution described in subparagraph (a)(ii) of the definition “designated educational institution” in subsection (1), the individual has attained the age of 16 years before the end of the year and is enrolled in the program to obtain skills for, or improve the individual’s skills in, an occupation.

  • Marginal note:Post-secondary textbook credit

    (2.1) If an amount may be deducted under subsection (2) in computing the individual’s tax payable for a taxation year, there may be deducted in computing the individual’s tax payable under this Part for the year the amount determined by the formula

    A × B

    where

    A 
    is the appropriate percentage for the year; and
    B 
    is the total of the products obtained when
    • (a) $65 is multiplied by the number of months referred to in paragraph (a) of the description of B in subsection (2), and

    • (b) $20 is multiplied by the number of months referred to in paragraph (b) of that description.

  • Marginal note:Students eligible for the disability tax credit

    (3) In calculating the amount deductible under subsection (2) or (2.1), the reference in subsection (2) to “full-time student” is to be read as “student” if

    • (a) an amount may be deducted under section 118.3 in respect of the individual for the year; or

    • (b) the individual has in the year a mental or physical impairment the effects of which on the individual have been certified in writing, to be such that the individual cannot reasonably be expected to be enrolled as a full-time student while so impaired, by a medical doctor or, where the impairment is

      • (i) an impairment of sight, by a medical doctor or an optometrist,

      • (i.1) a speech impairment, by a medical doctor or a speech-language pathologist,

      • (ii) a hearing impairment, by a medical doctor or an audiologist,

      • (iii) an impairment with respect to the individual’s ability in feeding or dressing themself, by a medical doctor or an occupational therapist,

      • (iii.1) an impairment with respect to the individual’s ability in walking, by a medical doctor, an occupational therapist or a physiotherapist, or

      • (iv) an impairment with respect to the individual’s ability in mental functions necessary for everyday life (within the meaning assigned by paragraph 118.4(1)(c.1)), by a medical doctor or a psychologist.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 118.6;
  • 1994, c. 7, Sch. II, s. 93, Sch. VIII, s. 57, c. 28, s. 28;
  • 1996, c. 11, s. 95;
  • 1997, c. 25, s. 28;
  • 1998, c. 19, s. 27;
  • 1999, c. 22, s. 37;
  • 2001, c. 17, s. 98;
  • 2002, c. 9, s. 36;
  • 2003, c. 15, s. 76;
  • 2005, c. 19, s. 25, c. 34, ss. 80, 81;
  • 2007, c. 2, s. 23;
  • 2011, c. 24, s. 30;
  • 2013, c. 34, s. 252, c. 40, ss. 236, 238.