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2.69 Section 122.91 provides for a refundable tax credit, known as the Canada Training Credit (CLC), effective January 1, 2019. The CTC allows an individual to claim up to 50% of tuition and other eligible expenses for 2020 and subsequent taxation years. Individuals must be residents of Canada throughout the taxation year and file an income tax and return return for the taxation year. Eligible tuition fees and other fees paid are amounts that would otherwise be deductible by the person in accordance with paragraph 118.5(1)(a) (see point 2.3) or subsection 118.5(1)(d) (see paragraphs 2.40 to 2.42). 2.67 If tuition fees apply to professional qualifications courses at a university, college, other educational institution (for the 2017 and subsequent taxation years), or an educational institution certified by the Minister of GNI (see ¶s 2.6 and 2.9), the CRA may also require students to prove that they are working in a profession or improving their skills in an occupation by taking such courses. ¶ 25. Within the limits laid down in point (o.1) of point 60, a taxable person may deduct legal costs paid for the recovery or establishment of a right to a retirement benefit or an old-age allowance. The term “retiring allowance” is defined in subsection 248(1) and is broad enough to include damages or severance pay for the unlawful dismissal of the taxpayer (see also the current version of IT-337, Retiring Allowances). Lawyer`s fees for the collection or establishment of a right to a retirement benefit or a retirement benefit of a deceased person are also eligible expenses under section 60 (o.1) if the taxpayer who made the payment and claimed the deduction was a dependent relative or legal representative of the deceased. Eligible court costs under paragraph 60(o.1) do not include court costs related to the division or liquidation of property resulting from the dissolution or dissolution of a marriage. Under Article 252(4)(b), the breakdown of a marriage includes the breakdown of a matrimonial relationship between two parties referred to as spouses in subparagraph 252(4)(a). Lawyers` fees related to benefits under the Canada Pension Plan or a similar provincial plan are not eligible under subsection 60(o.1), but a deduction for such expenses may be available under paragraph 60(o) (see “sections 7 and 8 above”). 2.3 Pursuant to paragraph (a) of subsection 118.5 (1), a student enrolled in an educational institution in Canada may be entitled to claim a credit for eligible tuition fees paid to that educational institution for the year provided that the total amount of that fee exceeds $100 USD (as set out in subsection 118.5 (1.1)).

Specifically, an educational institution in Canada whose tuition fees are eligible for the student tax credit is an educational institution in Canada, which means: 2.30 The tuition credit for a given taxation year can only be based on tuition fees and professional, business or professional examination fees paid for that year. This means that the credit is only based on fees paid for courses and exams taken during that calendar year. For example, if the academic session for which eligible tuition is paid in a given year runs from September of that year to April of the following year, the tuition credit for each of those years will be calculated as half of the fees multiplied by the lowest tax rate percentage (see ¶2.2). This reflects the fees for the four months from September to December and the fees for the four months from January to April of the following year. THAT no part of the above amount has been charged for student activities (neither social nor sporting), medical care or health services, the cost of books or similar materials (other than costs that form an integral part of the costs of a correspondence course), board and accommodation costs or fees other than tuition fees and associated admission fees, the use of libraries and laboratories, Examinations, degree or diploma, proofreading of examination papers and student memberships specific to an academic program and its administration. 3.84 Eligible legal and accounting fees can be deducted on an accrual basis. If the beneficiary is awarded costs that include legal and accounting costs, he can only deduct the net amount of the lawyer`s fees. If the beneficiary had deducted the attorney`s and accounting fees in a previous taxation year, the arbitral award will be included in the income of the year of receipt. Taxpayers who use the cash method should deduct interest paid during the year. Taxpayers who use the accrual method of accounting should deduct accrued interest for that year. 2.23 As long as the conditions set out in subsection 118.5 (1) are otherwise met, a student may claim the tuition credit paid to an educational institution, whether the student pays the tuition in person, whether the fee is paid to the student on behalf of a third party or reimbursed to the student (see exceptions in ¶2.7 and ¶2.11), or the student receives free tuition fees or a reduction in tuition fees directly from an educational institution (see ¶2.24).

¶ 8. All costs granted or reimbursed to a taxpayer in relation to expenses deducted or deductible pursuant to point (o) of paragraph 60 shall be included in the revenue in accordance with point (l) of Article 56(1) for the year in which the award was received. As indicated in point 4 above, any reimbursement of these costs, if other legal and accounting fees have been deducted in accordance with the general provisions of the law, will reduce the expenses initially authorized. ¶ 3. In certain circumstances, lawyers` fees were considered deductible if they were incurred in the defence of a taxpayer against the allegation of unlawful acts in the operation of a business or in the defence of day-to-day business practices. See, for example, the Exchequer Tribunal decision in Rolland Paper Co. Ltd. v.

MNR, [1960] CTC 158, 60 DTC 1095, in which lawyers` fees were allowed as a deduction to defend against successful anti-competitive business practices lawsuits. In any event, whether or not the payment of fees to avoid prosecution can satisfy the deductibility requirements set out in No 1 is a question of fact which depends on the relationship between the conduct in question and the taxpayer`s income-related activities. (See also the comments in issue 33 below on criminal prosecution for tax evasion.) ¶ 32. If an employee`s (or family`s) personal legal expenses are paid or reimbursed by the employer, the amount paid is a taxable benefit to the employee. To the extent that the amount so paid does not exceed a reasonable amount, it is generally deductible to the employer as an operating expense on the basis of the employee`s salary or benefits.