谢谢各位. : Z: j6 \& ], h4 ]3 c2 B税务局的网站有类似的回答.+ R- x" i- x4 T$ \' a http://www.cra-arc.gc.ca/tx/ndvdls/t...tn/q1-eng.html % C" p M& l! _ + c4 [5 [5 N) ^0 ~Do any of the following situations apply to you?- G: A6 [; P& |! Z# O
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Your tuition fees were paid or reimbursed to you or your parent by an employer, union, or other organization and the amount was not included in your income or your parent's income. 7 e' ^4 V! C0 {$ F! g6 _" Y$ d. s9 p1 r |0 {
Your tuition fees were paid by a federal, provincial, or territorial job training program and the amount was not included in your income. 3 t1 A5 |3 Q% P( l7 h2 l
Your tuition fees were paid (or you were entitled to a reimbursement) under a federal program to help athletes and the amount was not included in your income.7 ?6 K4 V# p- Z! b1 {; R
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You cannot claim an amount for tuition fees because you indicated that your tuition fees were paid on your behalf or reimbursed, and an amount equivalent to the tuition fees was not included in your or your parent's income.% F9 [, V% E. k" l
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这个我也不是很清楚。。记得在刚来加拿大的时候,差不多2-3年报税都没报学费(万恶的路边摊“专业” $10 快速报税,全是骗人的),我学了taxation之后,把2-3年的学费一起报上去,包括ESL和高中的,CRA是disallow ESL和高中的,我个人觉得,税务局应该treats ESL as high school。