2011 Federal Budget—Tuition Tax Credit—Examination Fees

The federal Budget tabled on June 6, 2011 included no changes to the income tax measures originally announced in the Budget on March 22, 2011.


Fees relating to certain examinations will be eligible for the Tuition Tax Credit, effective for fees paid for exams taken in 2011 and subsequent years. The fees must be paid to an educational institution, professional association, provincial ministry, or other institution for an examination required to obtain a professional status recognized by federal or provincial statute, or to be licensed or certified to practice a trade or profession in Canada. Some ancillary fees and charges will also be eligible, but costs relating to travel, parking, and certain types of equipment will not qualify, nor will costs associated with exams taken to enter or begin study in a field.


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