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.