Tax Audit - Foreign Tuition Fees Review

If a client has claimed tuition fees paid to a foreign educational institution on a Canadian personal income tax return, the Canada Revenue Agency (CRA) may request additional supporting documents to verify the tuition amount, the institution’s eligibility, the client’s enrolment status, and whether the related tuition tax credit meets the applicable requirements.

When a client receives a CRA review letter, request for supporting documents, or other notice regarding foreign tuition fees, the client may contact us immediately for assistance. We will review the CRA correspondence, help organize the required documents, and prepare and submit a formal response on the client’s behalf to support a smooth and efficient review process.

Our Services Include:

• Reviewing the tuition-related CRA review letter or request for supporting documents;
• Confirming the documents required by the CRA and the response deadline;
• Reviewing tuition receipts, proof of payment, and enrolment documents issued by the foreign educational institution;
• Verifying that the tuition amount claimed is consistent with the client’s income tax return;
• Assisting the client in organizing, supplementing, or explaining missing information;
• Preparing the response letter and supporting document explanations for the CRA;
• Submitting the review response and supporting documents to the CRA; and
• Following up on subsequent CRA correspondence and keeping the client informed of the review outcome.

Please send us your documents & order number via email: info@kewangcpa.com

Commonly Required Documents

Depending on the CRA’s specific request, the client may be required to provide:

• The CRA review letter or request for supporting documents;
• Tuition receipts issued by the foreign educational institution;
• Proof of tuition payment;
• Proof of enrolment, registration confirmation, or academic transcripts;
• The institution’s name, address, and program or course information;
• Other applicable tuition certificates or supporting statements;
• The client’s personal income tax return information for the relevant tax year; and
• Any other supporting documents requested by the CRA.

Important Notice

CRA review letters generally include a specific response deadline. Clients should contact us as soon as possible after receiving the letter to avoid potential issues caused by a late response, incomplete documentation, or insufficient supporting evidence. These issues may result in the tuition tax credit being denied, the client’s refund being adjusted, or additional tax becoming payable.

This service is intended to assist with document review, response preparation, and the CRA review process. The final decision is made by the CRA based on the client’s individual circumstances and the supporting documents provided.