Klassen v. Canada, 2007 DTC 5612, 2007 FCA 339 -- summary under Paragraph 118.5(1)(b)

Summary Under
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b)
institution conferring only 2-year degrees not "university"

In finding that an American educational institution called "Minot State University - Bottineau, which granted a two-year associate degree, with...

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Words and Phrases
university