consecutive

Fortnum v. The Queen, 2018 TCC 126 (Informal Procedure) -- summary under Paragraph 118.5(1)(b)

Full Title
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

Abdalla v. The Queen, 2011 DTC 1247 [at at 1412], 2011 TCC 328 (Informal Procedure) -- summary under Subsection 118.5(1)

Full Title
Abdalla v. The Queen, 2011 DTC 1247 [at 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
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