Tuition Fees

Rules of Application

  • Tuition fees paid to attend courses at the request of the employer are not a taxable benefit (must be primarily for employer’s benefit).
  • Specific employment-related training is not a taxable benefit.
  • General employment-related training is not a taxable benefit.
  • Personal interest training is a taxable benefit.

Computation of Benefit

  • Benefit = Tuition fee paid by employer.
  • No GST/HST or QST implications if it relates to exempt tuition fees.
  • GST/HST and QST applies on the taxable benefit if it relates to taxable tuition fees.