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