An article titled “Hard work for tuition tax credit” by James Daw (The Toronto Star, October 30/07) describes how a part-time tax preparer challenged Canada revenue Agency in the Tax Court of Ontario and won.
Canada Revenue Agency had denied Stella Tarkowski’s husband, Marek, a post-secondary tax credit for their son’s Grade Nine Piano and Advanced Music Theory course taken at the time he was a student at an Etobicoke, Ontario high school.
The Tax Court ruled that the Mississauga School of Music, where her son had taken his course, met the criteria for a “post secondary educational institution” under the Income Tax Act. The Court ruled that “it is the status of the course being taken that determines whether or not it is a post-secondary level course”. In addition, the Court stated that “the status of the individual taking the course” and “the age of the person…(are) not relevant.”
Parents who have had their children take similar courses may wish to contact their tax preparers to find out about their possible eligibility for tuition tax credits. All relevant documents and receipts should be kept on file in the event that they are required to support a tax appeal.
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