Qualified educational institution – TP-1.G-V

The following are qualified educational institutions:

1. a university, college or other institution that offers a post-secondary program where you or your spouse was enrolled in a post-secondary program or occupational skills courses that are not at the post-secondary level;
2. an institution where you or your spouse was enrolled in a post-secondary program or occupational skills courses that are not at the post-secondary level
3. an institution recognized by us where you or your spouse was enrolled for the purpose of acquiring or upgrading skills necessary for a remunerated activity;
4. a university outside Canada that you or your spouse attended full time for at least three consecutive weeks (the course of study must lead to a diploma);
5. an institution in the United States where you or your spouse was enrolled in a post-secondary program, provided you lived in Canada near the U.S. border throughout 2025 and regularly commuted between your home and the institution.

The qualified educational institutions referred to in points 1 and 2 must be located in Canada, unless, during the period for which the childcare expenses were paid, you or your spouse was living outside Canada temporarily.