CHAPTER 12 - TABLE OF CONTENTS
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12.1.01 – DEFINITIONS

The definitions in this instruction apply in this section.

“CEGEP” means a general and vocational college established under the Quebec General and Vocational Colleges Act. (cégep)

“dependent child” means a biological child, adopted child or legal ward, of a member or a member’s spouse or common-law partner, who resides with the member at the member’s place of duty, is under 21 years of age and continues to be in a dependent relationship with the member or the member’s spouse or common-law partner. (enfant à charge)

“How To Book” means the Inside Canada Education of Children “How To” Book issued by National Defence Headquarters www.forces.ca/dgcb/educat. (Guide)

“member” means an officer or non-commissioned member of the Canadian Forces. (militaire)

“secondary school completion” means the completion of

1. a CEGEP two-year general pre-university program; or
2. Grade 12 in any other province or territory.
   (achèvement des études secondaires)

12.1.02 – OVERVIEW

(1) (Intent) The intent of this section is to set out the entitlement of a member at a place of duty in Canada to education allowance in respect of a dependent child and to provide members and career managers with information in respect of available elementary and secondary school education at or near various places of duty in Canada.

(2) (Provincial responsibility) In Canada, education is the responsibility of each province and territory.

(3) (Education at place of duty) The dependent child of a member at a place of duty in Canada should normally receive elementary and secondary education at the nearest local public school to the member’s place of duty or at the school provided at another location by the provincial ministry of education.

12.1.03 – EDUCATION ALLOWANCE

(1) (Application) This instruction applies to members of the Regular Force, and Reserve Force members on Class “B” or Class “C” Reserve Service for a period of one year or more.

(2) (Entitlement) Subject to the conditions set out in this section, a member is entitled to an annual education allowance equivalent to the reasonable expenses incurred in respect of the education of a dependent child, based on the receipts of expenses incurred.

(3) (Board, lodging and non-resident school fees) The maximum amounts of education allowance payable in respect of board, lodgings and non-resident school fees shall not exceed the amounts payable under Foreign Service Directive 34, Education Allowances, approved by Treasury Board, for public servants. The applicable annual amounts are announced in May of each year by National Defence Headquarters (NDHQ)/Director Compensation and Benefits Administration (DCBA) 5/ Dependent Education Management (DEM).

(4) (Education allowance – private tutoring) Education allowance may be claimed by a member for the cost of private tutoring, in one or more subjects, of a dependent child during the first school year of the child at the new place of duty of a member if

1. the academic deficiency is attributable to the move of the member from one province to another and is not due to the choice of subjects or educational stream followed at the previous school of the child;
2. the educational level of the child is below the curriculum level of the class;
3. the school principal of the child recommends tutoring in the subjects concerned, outlines the curriculum deficiency of the child and specifies the number of hours of tutoring required to meet the new provincial curriculum requirements; and
4. the tutoring is provided by a qualified tutor with a teaching certificate.

(5) (Education allowance – language tutoring) Education allowance may be claimed by a member for the cost of language tutoring of a dependent child at the new place of duty if

1. the language deficiency is attributable to the posting of the member from one province to another and is not due to the child’s choice of language of subjects;
2. language tutoring is a requirement for the dependent child to achieve graduation;
3. the school principal recommends language tutoring, outlines the curriculum language deficiency of the child and graduation requirement, and specifies the number of hours of tutoring to meet the graduation requirements of the new province; and
4. the tutoring is provided by a qualified language tutor with a teaching certificate.

(6) (Education allowance – official language of instruction not available at new place of duty) If the official language of instruction of a dependent child is not available at the new place of duty of a member, education allowance may be claimed by the member to provide the appropriate level of education up to secondary school completion at a public school in Canada that can provide the required education level and language of instruction. Education allowance may be claimed by the member for:

1. non-resident schools fees, if applicable, as set by provincial school authorities;
2. board and lodgings expense for a maximum of 10 months of full-time attendance in the school year; and
3. two return trips in a school year for the child to travel from the member’s place of duty to the school.

(7) (Education allowance – move from province to province in graduation or pre-graduation year) If a member is posted from a place of duty in one province to a place of duty in another province and a dependent child is attending a secondary school in grade 11 or 12 in a province other than Quebec, or Secondary IV or V in Quebec, or is enrolled full-time in a two-year general pre-university program at a CEGEP in Quebec, education allowance may be claimed by the member for:

1. non-resident schools fees, if applicable, as set by provincial school authorities;
2. board and lodgings expense to a maximum of 10 months of full-time attendance in a school year; and
3. two return trips in a school year for the child to travel from the member’s place of duty to the school.

(8) (Eligible expenses – return trips of a dependent child) If a member may claim education allowance under this instruction for two return trips of a dependent child from the member’s place of duty to the school of the child, the member is entitled to the reimbursement of expenses under the same conditions as set out for the move of a dependant under CBI 209.83 (Transportation and Travelling Expenses - Move of Officers and Non-Commissioned Members on Posting or of Dependants). Incidental expense allowance and expenses related to the shipment of a motor vehicle may not be claimed. The reimbursement of expenses to ship a maximum of 100 kg of personal effects of the child to and from the school may be claimed once per school year.

(9) (Retirement – cessation of allowance) The entitlement to education allowance ceases on the last day of the month in which the member’s retirement leave ends.

12.1.04 – EDUCATION ALLOWANCE NOT PAYABLE

(1) (Personal preference) A member who educates a dependent child at a school not considered by NDHQ as the nearest suitable school to the member's place of duty has no entitlement to education allowance.

(2) (French immersion) French Immersion programs are optional programs for Anglophone pupils and are not guaranteed under section 23 of the Canadian Charter of Rights and Freedoms. A member has no entitlement to education allowance in respect of French immersions programs for dependent children.

(3) (Kindergarten education) A member has no entitlement to education allowance in respect of kindergarten for dependent children. Provincial age requirements for entry into kindergarten in public pre-elementary programs are set out in the How To Book.

(4) (Post-secondary education) A member has no entitlement to education allowance in respect of the post-secondary education of dependent children in Canada. In particular, CEGEP three-year vocational programs in Quebec, and programs at community, technical and vocational colleges or institutions in other provinces and territories, are considered post-secondary education as the intent of these programs is not university entrance.

(5) (Non-admissible expenses) Education allowance may not be claimed for the following:

1. school lunches or milk;
2. private lessons for activities such as horseback riding, swimming, ice hockey, figure skating, music lessons, dancing or acting;
3. student insurance;
4. laundry or dry cleaning;
5. school photographs;
6. cultural visits that are not part of a school course;
7. sports equipment;
8. school magazines or year books;
9. deposits on or rental of textbooks or musical instruments;
10. school supplies;
11. textbooks; and
12. school registration or student fees.

12.1.05 – ADMINISTRATION

(1) (Application) The application form for education allowance in respect of a dependent child is set out in the How To Book and shall be completed and forwarded to DCBA 5/DEM for approval through base administrative channels.

(2) (Direct communication) Direct communication is authorized between DCBA 5/DEM and unit authorities concerning:

1. applications for payment of education allowance; and
2. other educational matters of a routine nature.

(3) (Administrative procedures) Other administrative procedures are set out in the How To Book.

12.1.06 – INFORMATION ON PROVINCIAL EDUCATIONAL FACILITIES

The How To Book outlines provincial educational facilities that are available to dependant children in Canada. To ensure information is current, units are to review the How To Book annually on the 1^st of October and forward up-dated information to DCBA 5/ DEM by the end of October.

12.1.07 – TAXATION

Under the Quebec Taxation Act, education allowance is taxable income for members serving in Quebec and is subject to deduction for income tax. Education allowance paid to members serving in other provinces and territories is not subject to deduction for income tax.

12.1.08 – PROVINCE OF QUEBEC

(1) (The Charter of the French Language) The Charter of the French Language (“Bill 101”) may in some cases affect the admission of children to English language schools in Quebec.

(2) (Application to school board) The dependent child of a member who is working temporarily in Quebec may receive instruction in French or English. In order to ensure that the child receives instruction in English, a member should, on arrival at the new place of duty in Quebec, submit an application on the prescribed form at www.meq.gouv.qc.ca/rens/banque/Fiches/F95a.htm, to the applicable school board, together with the attestation of the member’s commanding officer that the member is assigned temporarily to Quebec.

(3) (Temporary authorization) A temporary authorization is normally given to a member’s dependent child for the period of the member’s service in Quebec.