The full-time attendance requirement does not apply, but the 13-week course length does, so again, check your schedule.įor more information on these rules, see CRA Guide RC-192, which outlines all the law and the forms you and your university will need to claim the credits. One wonders why there is a difference, especially in the age of the internet.įinally, you should be aware that you might still be eligible for the education and textbook tax credits, which are separate from the tuition credit and will still provide you with a reduced tax credit for part-time attendance at a designated university. Interestingly, there would be no such restrictions if the school was Canadian.

You should also check your schedule to see if you meet the 13 week requirement for each course. It’s the fact that you’re doing a part-time course load.

The fact that your course is an online program is not the problem. If this is your case, then your course may not meet the 13-week criteria and you may not be able to claim any credit.

Some US universities base their schedules on quarters, rather than semesters. Accordingly, a certificate from a university stating that a student was in full-time attendance in a particular academic year or semester will normally be accepted.įinally, you must be enrolled in courses that last for 13 weeks. In this regard, the CRA has stated that students are ordinarily accepted as being in “full-time attendance” if the university regards them as such. Next, you must be able to show that you are attendance “full time”. Recent jurisprudence has essentially answered the question and the CRA now concedes that attendance over the internet qualifies. In determining whether you are in “full time attendance”, the first thing to determine is whether online attendance is considered attendance at all for tax purposes. In order to claim a tuition credit for a foreign school, you must be in full-time attendance at a university and each course must be at 13 weeks in duration. Walt was located in the department of Social Sciences, on a full time mode of attendance. Palmer Walt studied his Thesis on How Video Games can be used to Encourage Positive Health Choices, between September 16, 2009, and July 20, 2013. The requirements for attendance at a foreign university are different than for Canadian institutions. Letter of Attendance to University Sample. First of all, let’s look at whether your enrollment qualifies, internet or not. Your friend is right, but for the wrong reason. My friend tells me I’m out of luck tax-wise because I won’t be able to deduct any tuition fees for an online course. I am currently enrolled in an online Master’s program at a U.S.

Full time attendance