TORONTO, May 27 (Reuters) - National Bank of Canada NA.TO beat analysts' estimates for second-quarter profit on Friday, boosted by a jump in interest and fee income and lower provisions for credit losses. Net income excluding one-off items was C$893 million ($700.61 million), or C$2.55, in the three months ended April 30, compared with C$801 million, or C$2.25, a year earlier. Analysts had expected earnings to be flat from last year, according to IBES data from Refinitiv. ($1 = 1.2746 Canadian dollars) (Reporting By Nichola Saminather in Toronto and Niket Nishant in Bengaluru; Editing by Krishna Chandra Eluri) ((Nichola.Saminather@thomsonreuters.com; +1 647 480 7519;)) The views and opinions expressed herein are the views and opinions of the author and do not necessarily reflect those of Nasdaq, Inc.