Alexander College – Federal Court of Appeal finds that a private college qualified as a “university” for GST purposes

The ETA states that a "’university’ means a recognized degree-granting institution or an organization that operates a college affiliated with, or a research body of, such an institution."

A private for-profit B.C. college with a two-year arts program provided "associate degrees," which were recognized as degrees under the Degree Authorization Act (B.C.). Gleason JA found that the college unambiguously qualified as a university under the definition, so that its fees were GST-exempt, and so that there was no further requirement (as found by Lyons J below) that it also be recognized as a university under provincial law (which was not the case.)

Neal Armstrong. Summary of Alexander College Corp. v. The Queen, 2016 FCA 269 under ETA s. 123(1) – university, Sched. V, Part III, s. 7 and Statutory Interpretation – Interpretation Provisions.