Words and Phrases - "consecutive"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

Fortnum v. The Queen, 2018 TCC 126 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b)
succession of 1 or 2 week courses satisfied the duration test

The taxpayer attended an accelerated one year MBA program at the University of Notre Dame in Indiana. The summer session included 10 consecutive...

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Words and Phrases
course consecutive
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Resolving Ambiguity residual presumption in taxpayer's favour 141

Abdalla v. The Queen, 2011 DTC 1247 [at 1412], 2011 TCC 328 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1)
"course" duration requirement could be satisfied by multiple consecutive "courses"

The Minister denied the taxpayer's deduction for her husband's studies in Arizona at the University of Phoenix. Webb J. found (at para. 14) that...

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Words and Phrases
course consecutive