I-3 - Taxation Act

Section 752.0.18.10.1 Disposition versions

2015-10-21

752.0.18.10.1. For the purposes of section 752.0.18.10, the tuition fees of an individual include ancillary fees and charges that are paid to an educational institution referred to in subparagraph 1 of subparagraph i of paragraph a of section 752.0.18.10 in respect of the individual’s enrolment in a program at a post-secondary school level, but do not include

(a)  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.  (subparagraph repealed);

v.  the construction, renovation or maintenance of any building or facility, except to the extent that the building or facility is owned by the educational institution and used to provide

(1)  courses at the post-secondary school level, or

(2)  services for which, if fees or charges in respect of the services were required to be paid by all students of the educational institution, the fees or charges would be included because of this section in the fees for an individual’s tuition; and

(b)  any fee or charge for a taxation year that, but for this paragraph, would be included because of this section in the fees for the individual’s tuition and that is not required to be paid by all of the educational institution’s full-time students, where the individual is a full-time student at the educational institution, and all of the educational institution’s part-time students, where the individual is a part-time student at the educational institution, to the extent that the total amount for the year of all such fees and charges paid in respect of the individual’s enrolment at the institution exceeds $250.

2000, c. 5, s. 169; 2001, c. 51, s. 68; 2002, c. 40, s. 73; 2015, c. 21, s. 296.

2006-03-01

752.0.18.10.1. For the purposes of section 752.0.18.10, the tuition fees of an individual include ancillary fees and charges that are paid to an educational institution referred to in subparagraph i of paragraph a of section 752.0.18.10 in respect of the individual’s enrolment in a program at a post-secondary school level, but does not include

(a)  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.  (subparagraph repealed);

v.  the construction, renovation or maintenance of any building or facility, except to the extent that the building or facility is owned by the educational institution and used to provide

(1)  courses at the post-secondary school level, or

(2)  services for which, if fees or charges in respect of the services were required to be paid by all students of the educational institution, the fees or charges would be included because of this section in the fees for an individual’s tuition; and

(b)  any fee or charge for a taxation year that, but for this paragraph, would be included because of this section in the fees for the individual’s tuition and that is not required to be paid by all of the educational institution’s full-time students, where the individual is a full-time student at the educational institution, and all of the educational institution’s part-time students, where the individual is a part-time student at the educational institution, to the extent that the total amount for the year of all such fees and charges paid in respect of the individual’s enrolment at the institution exceeds $250.

2000, c. 5, s. 169; 2001, c. 51, s. 68; 2002, c. 40, s. 73.