mike-to
New Member

Are post-secondary tuition fees in excess of $100 (relating to a course that has been audited) deductible, if the university doesn't issue a tax receipt?

 

Seniors and students

Audit or non-credit courses, regardless of cost, are not an eligible tuition fee. The course needs to provide credit towards a degree, diploma or certificate, at a Post Secondary level, or obtain or improve skills for an occupation.

https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-fol...