The refunds described in this article apply to government funded courses that earn university credits in full-time programs of study funded by the government.
The member’s child or dependent must pay incidental fees.
The spouse, child or dependent who wishes to apply for a refund of tuition fees must complete the appropriate form available from Human Resources. The duly completed form must be returned to Human Resources before May 30 for the spring session, before July 30 for the summer session, before September 30 for the fall session, and before January 30 for the winter session. Payments will be made only upon receipt of an application within the established time limits. Applications not received within the prescribed ti me limits will not be considered initially for payment of the benefit. Late applications submitted for each session will be considered only after all timely applications have been processed, and by December 15 at the latest. No applications will be accepted for a semester other than the current term.
The annual cost for the University of the Tuition Fee Credit Plan shall not exceed $60,000 per academic year divided in three (3) sessions with a partial credit at the beginning of the session and a further credit when it has been established that the fund has not been oversubscribed until such time as all the monies have been allocated as credits. Application will be made on the basis of one session at a time on the form provided by Human Resources.
In the case of part time students, payment will be calculated proportionally based on the number of courses required for the full time program.
The maximum amount per member, spouse, or dependent will be $2,000 per academic session.
The tuition fee assistance is a tax able benefit. This assistance is taxable as income to the member, unless it can be used as a scholarship by the spouse, children or dependents, in which case it becomes taxable as income to the recipient. In this case, and if the rules of the Canada Revenue Agency (CRA) allow the allocation of a scholarship, the value represents 85% of the amount normally awarded. “Tuition fees” are costs defined by the CRA for the purpose of tax deductions.
If the value of eligible applications under this plan is less than the total amount available, the surplus will be carried over and added to the amount available the following year beginning May 1, to a maximum of twice the annual amount set out in 10. 14.4. If there is a deficit in any given year due to unforeseen circumstances, the deficit will be carried over to the following year beginning May 1. This deficit will be examined to determine its source and to evaluate, in consultation with the APTPUO, the changes to be made to administrative processes to avoid it happening again. If amounts are returned after their distribution, they will be deposited in the fund.
Reference: Section 10.14 (TUITION FEE CREDIT PLAN) of the Collective Agreement
