International School of Management - ISM
| Canada Revenue Agency Recognizes ISM for Purposes of Educational Tax Credit |
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Read a copy of the recognition letter below International School of Management 148, rue de Grenelle 75007 Paris France June 18, 2008 Dear Sir: Re: International School of Management We are pleased to advise you that the above-named educational institution has now been recognized by the Canada Revenue Agency as a "university" outside Canada for the purposes of paragraph 118.5(1)(b) and paragraph 118.6(1)(b) of the Canadian Income Tax Act (the "Act"). In this regard, paragraph 118.5(1)(b) of the Act permits a Canadian taxpayer, who was during the year a student in full time attendance at a "university" outside Canada in a course leading to a degree, to claim as a tax credit, the appropriate percentage of tuition fees paid subject to certain restrictions. Furthermore, the parent or guardian of such a student is also eligible to claim the transferred portion of tution fees allowed under section 118.9 of the Act. We trust the foregoing will be of assistance. Your Sincerely, Kevin Stackhouse Manager, Validation Policies and Procedures Section Assessment Reviews and Adjustments Individual Returns and Payment Processing Directorate 5th Floor Tower C, 25 McArthur Avenue Ottawa ON CAN K1A 0L5 For more information please contact Matthew Werner at This e-mail address is being protected from spam bots, you need JavaScript enabled to view it |
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ISM Paris
148, rue de Grenelle,
75007 Paris, France
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