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Section 118.81 - Tuition, textbook and education tax credits transferred
Section 118.81 - Tuition, textbook and education tax credits transferred
Table of Contents
Section 118.81 - Tuition, textbook and education tax credits transferred
Administrative Policy
(1)
Administrative Policy
S1-F2-C2 - Tuition Tax Credit
CRA provides an in-depth example of the s. 118.81 formula.
This folio is also summarized in 11 other places
This folio is also summarized in 11 other places:
Read text of folio and all summaries
Locations of other summaries
Wordcount
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) - Subparagraph 118.5(1)(a)(i)
111
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) - Subparagraph 118.5(1)(a)(i)
282
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) - Subparagraph 118.5(1)(a)(ii)
138
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b)
38
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b)
132
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b)
72
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b)
40
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b)
161
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(d)
98
Tax Topics - Income Tax Act - Section 118.61
11
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n)
86
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Section 118.041
Section 118.05
Section 118.06
Section 118.1
Section 118.2
Section 118.3
Section 118.4
Section 118.5
Section 118.6
Section 118.61
Section 118.62
Section 118.7
Section 118.8
Credit for EI and QPIP premiums and CPP contributions
Section 118.81
Tuition, textbook and education tax credits transferred
Section 118.9
Transfer to parent or grandparent
Section 118.92
Section 118.94
Tax payable by non-residents (credits restricted)
Section 119
Former resident — credit for tax paid
Section 120
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