Tax credit for ESL school?

[Rob_TO]

Last year my wife attended an accredited ESL/TOEFL English school in Toronto.

Can anyone confirm if ESL schools qualify for the tuition/education tax credits that are filled out in Schedule 11? I've asked for T2202 form from the school, but the administration people there seemed confused and not too bright so want to confirm it's actually acceptable to claim on taxes.

Thanks! (note, also posted in International Student section of forum)

 

[seton]

It depends - here's the criteria:

Designated educational institutions include:
In Canada
■ Canadian universities, colleges, and other educational
institutions providing courses at a post-secondary school
level; and
■ Canadian educational institutions certified by Human
Resources and Skills Development Canada providing courses
(if the student is 16 or older at the end of the year) that
develop or improve skills in an occupation, other than courses
designed for university credit. Visit www.hrsdc.gc.ca for
more information.

Qualifying educational program
This is a program that lasts at least three consecutive weeks and
requires a minimum of 10 hours of instruction or work in the
program each week (not including study time). Instruction or
work includes lectures, practical training, and laboratory work. It
also includes research time spent on a post-graduate thesis.

Eligible tuition fees include the following amounts:
■ admission fees;
■ charges for the use of library or laboratory facilities;
■ examination fees that are integral to a program of study;
■ ancillary fees, including the cost of identification card and
certain prerequisite study materials, which exceed $100; www.cra.gc.ca 15
■ application fees (but only if the student later enrolls in the
institution);
■ charges for a certificate, diploma, or degree;
■ mandatory computer service fees;
■ academic fees;
■ the cost of any books that are included in the total fees for a
correspondence course taken through a post-secondary
educational institution in Canada; and
■ fees, such as athletic and health services fees, paid to a
university, college, or other educational institution in addition
to the tuition for post-secondary courses, when such fees are
required to be paid by all students. The amount of eligible fees
is limited to $250 if the fees do not have to be paid by all
students.
Eligible tuition fees do not include the following amounts:
■ students’ association fees;
■ medical expenses;
■ transportation and parking;
■ meals and lodging;
■ goods of lasting value that will be kept by the student, such as
a computer, microscope, uniform/lab coat, or an academic
gown;
■ examination fees to begin study in a profession or field, such
as a medical college admission test;
■ initiation or entrance fees to a professional organization; or
■ cost of books (other than books that are included in the total
fees for a correspondence course). The student may be entitled
to the textbook amount which they would claim on their
return.