Alberta work training program tuition, taxable or not??

[nick_s]

HI all,
Anyone here on a work training program? My wife is working on her accounting program since last year until next June. She received T4E for the program tuition. Some of her classmate, instead of receiving T4E, they received T5007 which showing amount for living allowance only. My wife received T4E because she was under employment insurance and her T4E is for living allowance and a taxable tuition. Anyone here can tell if tuition should be taxable? Thanks!

 

[Amadan123]

Hello nick_s

I hope you are well.

I am not entirely sure as to what you may mean, but are you referring to the deductibility of tuition on the personal tax return? If so, tuition fees are can only be claimed as a tax credit if they are eligible according to the link below:

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/323/lgbl-eng.html

Most institutions usually issue students a T2202A. If the tuition fees paid by your wife are indeed claimable, they are to be claimed on Schedule 11 of the federal return, and will show up on Schedule 1.

I hope that helps.

Madan Chartered Accountant team
www.madanca.com