Company of Rogues Actors' Studio is certified as an educational institute by the Minister of Human Resources and Skills Development Canada under subparagraphs 118.5(1)(a)(ii) and 118.6(1)(a)(ii) of the Income Tax Act.
Accordingly, students may claim the fees paid to the institution for the purposes of the tuition, education, and textbook credits provided that the fees total more than $100 and qualify as eligible tuition expenses. Additionally, students must have attained the age of 16 before the end of the year and the courses and/or programs supplied must provide the students with sufficient skills to enable them to work or improve their skills in a recognized occupation.
It is important to note that that certification of the institution by the Minister of Human Resources and Skills Development Canada does not guarantee that the Canada Revenue Agency (CRA) will automatically accept receipts for all courses or programs offered by the institution for tuition tax credit purposes. Additional details are provided in CRA's Interpretation Bulletins IT-515R2 and IT-516R2 are available at www.cra-arc.gc.ca or by contacting CRA at 1-800-959-3376
