M
J
Bonner
[ORALLY]:—This
is
an
appeal
from
an
assessment
of
income
tax
for
the
1979
taxation
year.
The
issue
is
whether
the
Minister
was
correct
in
denying
the
deduction
claimed
by
the
appellant
under
paragraph
110(1)(h)
of
the
Income
Tax
Act.
This
question
turns
on
whether
the
Reigate
School
of
Art
&
Design
is
a
designated
educational
institution
within
the
meaning
of
paragraph
110(9)(a)
of
the
Act.
The
Reigate
School
is
just
that,
a
school.
It
was
not
suggested
that
it
is
an
institution
which
possessed
the
power
by
charter
or
statute
to
grant
degrees,
but
what
it
did
possess,
apparently,
was
the
power
to
grant
diplomas.
In
ordinary
English
usage,
a
diploma
granted
by
a
school
is
something
quite
different
from
a
degree
granted
by
a
university.
A
degree
confers
academic
rank,
a
diploma
does
not.
However
worthwhile
the
course
of
education
pursued
by
the
appellant’s
daughter
was,
I
am
not
at
liberty
to
broaden
the
ambit
of
subparagraph
110(9)(a)(ii)
so
as
to
expand
the
plain
meaning
of
its
words.
For
the
foregoing
reasons,
the
appeal
must
be
dismissed.
Appeal
dismissed.
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