Summary Policy

Date
October 25, 2002

Reference Number
CSP - T03

Key Words
Tuition fees - Education - Receipt

A private school that is registered as a charity and offers both secular and religious education, at the elementary or secondary school level, can only issue an official donation receipt to the parents or guardian of a student for the religious education.

• Education, CSP-E01.
• Receipt, CSP-R02.
• Tuition Fees, CIL-1993-007, CIL-1997-001, CIL-1997-009, CIL-1999-012, CIL-2000-022.
• Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools, IC75-23.
• Information Letter Re: Treatment of Tuition Fees as Charitable Donations Under Information Circular 75-23.