course

Full Title

Victus Academy LP v. The Queen, 2020 TCC 134 (Informal Procedure)

Summary Under

hockey program qualified as an exempt "course"

The appellant (“Victus Academy”) operated a for-profit private school in Kitchener, Ontario that provided students in grades 7 through 12 with...

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Words and Phrases

Summary Under

program means program of study, not individual course

A part-time student at a university registered for courses in 3 modules comprising one module per month of 2 consecutive days of 7.5 hours each,...

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Words and Phrases

Full Title

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

Summary Under

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

Full Title

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

Summary Under

"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

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