CRA indicates that Fraser International (re a university not needing to grant degrees regarding a college that is to be affiliated for GST/HST) will be followed on materially similar facts

Fraser International held that a private college was “affiliated” with a university, and hence itself qualified as a “university”, even though the parent organization (Simon Fraser University) did not grant degrees to graduates of that college. When it was pointed out that this was contrary to the CRA position in its recently-released Memorandum 20-3 (which required such degree-granting), CRA stated that this was an oversight, it was in the course of revising the relevant portion of the Memorandum and that “[i]n the interim, where the facts in a case are materially similar to the facts in Fraser, the CRA will consider the organization to be a university for GST/HST purposes.”

Neal Armstrong. Summary of 27 February 2020 CBA Roundtable, Q.22 under ETA s. 123(1) – university.