{"id":14691,"date":"2013-07-30T20:00:00","date_gmt":"2013-07-31T00:00:00","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/cccc\/2013\/07\/30\/new-ita-exception-for-school-tuition-paid-by-employer\/"},"modified":"2021-03-10T15:52:21","modified_gmt":"2021-03-10T20:52:21","slug":"new-ita-exception-for-school-tuition-paid-by-employer","status":"publish","type":"post","link":"https:\/\/www.cccc.org\/news_blogs\/cccc\/2013\/07\/30\/new-ita-exception-for-school-tuition-paid-by-employer\/","title":{"rendered":"New ITA Exception for School Tuition Paid by Employer"},"content":{"rendered":"<p>CCCC members who operate or are linked to private Christian schools will be interested to know of some recent changes to the <i>Income Tax Act<\/i>.<\/p>\n<p>Many private schools offer tuition discounts to staff members with children enrolled in their schools. Similarly, some employers offer financial assistance to employees for their children\u2019s education (in the form of bursaries or scholarships, for example). Until now, employer-provided financial assistance in respect of elementary and secondary education has been considered by CRA to be a taxable benefit. However, as a result of recent <i>Income Tax Act <\/i>amendments, such employment benefits may now be non-taxable.<\/p>\n<p>A new subparagraph (s. 6(1)(a)(vi)) has been added to the <i>Income Tax Act<\/i>.<sup>1<\/sup> The new provision states that any benefit received or enjoyed by a taxpayer\u2019s family member under a program offered by his\/her employer that is designed to assist the family member in furthering his or her education will <span style=\"text-decoration: underline;\">not<\/span> be included in the taxpayer\u2019s income as an employment benefit IF:<\/p>\n<ul>\n<li>It is reasonable to conclude that the benefit is not a substitute for salary, wages, or other remuneration of the employee, AND<\/li>\n<li>The employer and the employee deal with each other at arm\u2019s length<\/li>\n<\/ul>\n<p>Ministerial correspondence from the Minister of National Revenue has confirmed that tuition discounts offered by a private elementary or secondary school to its employees\u2019 family members will no longer be considered a taxable benefit to the employee, if it meets the above criteria.<sup>2<\/sup> In addition, on its <a href=\"http:\/\/www.cra-arc.gc.ca\/tx\/tchncl\/ncmtx\/fls\/s1\/f2\/s1-f2-c3-eng.html\">website<\/a>, the Canada Revenue Agency has confirmed that the new provision applies to:<\/p>\n<p>[B]enefits received or enjoyed by the family member with respect to the family member&#8217;s attendance at an elementary, secondary or post-secondary school (private or otherwise). It will also apply to tuition discounts provided by such educational institutions to the family members of its employees&#8230;.[If] the benefit is received in connection with the family member&#8217;s enrolment in an elementary or secondary school educational program, the entire amount may be exempt from tax pursuant to the scholarship exemption.<sup>3<\/sup><\/p>\n<p>The new provision became law on June 26, 2013, and will apply to benefits received on or after October 31, 2011. For more information, see paragraphs 3.18-3.19 of CRA Income Tax Folio S1-F2-C3: <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/tax\/technical-information\/income-tax\/income-tax-folios-index\/series-1-individuals\/folio-2-students\/income-tax-folio-s1-f2-c3-scholarships-research-grants-other-education-assistance.html\"><i>Scholarships, Research Grants and Other Education Assistance<\/i><\/a><\/p>\n<p>Private schools should review their current policies related to tuition discounts or benefits offered to staff members in light of this new provision, in consultation with their tax advisors.<\/p>\n<div><br clear=\"all\" \/><\/p>\n<hr align=\"left\" size=\"1\" width=\"33%\" \/>\n<div>\n<p><sup>1<\/sup>\u00a0By virtue of s. 170(1) of Bill C-48, <i>Technical Tax Amendments Act, 2012 <\/i>(Assented to on June 26, 2013).<\/p>\n<\/div>\n<div>\n<p><sup>2<\/sup>\u00a0Ministerial Correspondence from the Honourable Gail Shea, Minister of National Revenue, CRA Document No. 2012-0435091M4 (March 7, 2012).<\/p>\n<\/div>\n<div>\n<p><sup>3<\/sup> CRA Income Tax Folio S1-F2-C3: Scholarships, Research Grants, and Other Education Assistance, para. 3.18, online: &lt; <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/tax\/technical-information\/income-tax\/income-tax-folios-index\/series-1-individuals\/folio-2-students\/income-tax-folio-s1-f2-c3-scholarships-research-grants-other-education-assistance.html?utm_source=tax-techpub&amp;utm_medium=eml&amp;\">https:\/\/www.canada.ca\/en\/revenue-agency\/services\/tax\/technical-information\/income-tax\/income-tax-folios-index\/series-1-individuals\/folio-2-students\/income-tax-folio-s1-f2-c3-scholarships-research-grants-other-education-assistance.html?utm_source=tax-techpub&amp;utm_medium=eml&amp;<\/a>\u00a0&gt;.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>CCCC members who operate or are linked to private Christian schools will be interested to know of some recent changes to the Income Tax Act. Many private schools offer tuition discounts to staff members with children enrolled in their schools. Similarly, some employers offer financial assistance to employees for their&#8230; <a href=\"https:\/\/www.cccc.org\/news_blogs\/cccc\/2013\/07\/30\/new-ita-exception-for-school-tuition-paid-by-employer\/\" class=\"linkbutton\">More<\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[137],"tags":[],"series":[],"class_list":["post-14691","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New ITA Exception for School Tuition Paid by Employer - CCCC Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cccc.org\/news_blogs\/cccc\/2013\/07\/30\/new-ita-exception-for-school-tuition-paid-by-employer\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New ITA Exception for School Tuition Paid by Employer - CCCC Blogs\" \/>\n<meta property=\"og:description\" content=\"CCCC members who operate or are linked to private Christian schools will be interested to know of some recent changes to the Income Tax Act. 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On May 15, 2020 the Department of Finance announced a number of regulatory changes to the program, including allowing non-public education and training institutions to qualify. Both for-profit and not-for-profit institutions are considered eligible entities and\u2026","rel":"","context":"In &quot;COVID-19&quot;","block_context":{"text":"COVID-19","link":"https:\/\/www.cccc.org\/news_blogs\/category\/covid-19\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2020\/04\/CoronaVirus-Masthead2-1600-e1603982339294.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2020\/04\/CoronaVirus-Masthead2-1600-e1603982339294.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2020\/04\/CoronaVirus-Masthead2-1600-e1603982339294.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":14658,"url":"https:\/\/www.cccc.org\/news_blogs\/cccc\/2011\/01\/26\/cras-administrative-policy-for-reimbursement-of-mileage-2011\/","url_meta":{"origin":14691,"position":1},"title":"CRA&#039;s Administrative Policy for Reimbursement of Mileage 2011","author":"CCCC","date":"January 26, 2011","format":false,"excerpt":"The CRA introduced an administrative policy in the late 1980's for reimbursements paid to employees for the use of their personal automobiles. CRA prescribes the following rates as reasonable for 2011: 52 cents per km for the first 5000 kms a year (no change from 2010) 46\u00a0cents per km for\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":19405,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2015\/09\/09\/implementation-of-budget-2015-an-update\/","url_meta":{"origin":14691,"position":2},"title":"Implementation of Budget 2015 &#8211; An Update","author":"Deina Warren","date":"September 9, 2015","format":false,"excerpt":"Authored by Nevena Urosevic, Associate Director of Legal Affairs Noteworthy\u2019s blog post titled Charity Highlights of Budget 2015 outlined and explained the three proposed changes to charity law found in Budget 2015. They are: Capital gains tax exemptions for donations of proceeds from the sale of private shares and real\u2026","rel":"","context":"In &quot;Charity law and policy&quot;","block_context":{"text":"Charity law and policy","link":"https:\/\/www.cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":35682,"url":"https:\/\/www.cccc.org\/news_blogs\/cccc\/2022\/09\/16\/our-advocacy\/","url_meta":{"origin":14691,"position":3},"title":"Our Advocacy","author":"CCCC","date":"September 16, 2022","format":false,"excerpt":"For more than three decades, CCCC has been involved in coordinating, organizing, and leading legal responses to issues of significance to CCCC members, the broader Christian community, and the charitable sector as a whole. This work is done through the CCCC Trust Fund for Legal Defence (the Fund). But advocacy\u2026","rel":"","context":"In &quot;50th Anniversary&quot;","block_context":{"text":"50th Anniversary","link":"https:\/\/www.cccc.org\/news_blogs\/category\/50th-anniversary\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/09\/4.png?fit=600%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/09\/4.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/09\/4.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":30600,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2021\/01\/11\/bill-c-256-donating-proceeds-from-sale-of-real-estate-or-private-shares\/","url_meta":{"origin":14691,"position":4},"title":"Bill C-256: Donating Proceeds from Sale of Real Estate or Private Shares","author":"Deina Warren","date":"January 11, 2021","format":false,"excerpt":"Bill C-256 proposes to provide capital gain exemptions for the sale of real estate or private corporate shares when the proceeds are donated to charity. Introduced to Parliament in late 2020, the private member\u2019s bill would amend the Income Tax Act to reduce capital gains tax to zero if listed\u2026","rel":"","context":"In &quot;Income Tax Act&quot;","block_context":{"text":"Income Tax Act","link":"https:\/\/www.cccc.org\/news_blogs\/category\/income-tax-act\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2021\/01\/2.png?fit=600%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2021\/01\/2.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2021\/01\/2.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":14685,"url":"https:\/\/www.cccc.org\/news_blogs\/cccc\/2013\/01\/10\/clergy-residence-deduction-form-t1223-new-changes-by-canada-revenue-agency\/","url_meta":{"origin":14691,"position":5},"title":"Clergy Residence Deduction Form T1223\u2014New Changes by Canada Revenue Agency","author":"CCCC","date":"January 10, 2013","format":false,"excerpt":"The T1223 has been revised since this post was published. Please see\u00a0Recent Revisions to CRA's Clergy Residence Deduction Form: A Positive Development.\u00a0 The Canada Revenue Agency (CRA) has made further changes to its T1223 \u2013 Clergy Residence Deduction (CRD) form. Certain sections have been expanded in \"Part B - Conditions\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/p30X8p-3OX","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/14691","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/comments?post=14691"}],"version-history":[{"count":0,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/14691\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=14691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=14691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=14691"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=14691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}