Student tuition expenses at an unauthorized vocational school are not deductible under the Income Tax Act.

The Administrative Court dismissed the taxpayer's claim for a deduction of tuition fees paid at a vocational school not recognized under the Income Tax Act. The taxpayer argued that expenses for a ship plate fitter course at Valmet's technical school should be deductible, but the court found the school did not meet the statutory definition of an eligible educational institution. Consequently, the court ruled that the expenses were not qualifying costs for tax deduction purposes.