M
J
Bonner:—This
is
an
appeal
from
an
assessment
of
income
tax
for
the
appellant’s
1975
taxation
year.
The
appellant
claimed
deductions
under
paragraphs
60(e)
and
110(1
)(g)
of
the
Income
Tax
Act
in
respect
of
tuition
fees
paid
and
attendance
at
an
educational
institution
in
England
known
as
Leicester
Polytechnic.
Paragraph
60(e)
permits
a
deduction
in
respect
of
tuition
fees
paid
to
a
university.
Paragraph
110(1)(g)
permits
a
deduction,
the
amount
of
which
is
calculated
by
reference
to
the
term
spent
in
full-time
attendance
at
a
“designated
educational
institution”,
a
term
defined
for
purposes
of
paragraph
110(1)(g)
by
subsection
110(9).
In
so
far
as
is
relevant
to
this
appeal
subparagraph
110(9)(a)(ii)
requires
that
the
institution
be
a
“university”.
Both
deductions
claimed
by
the
appellant
were
disallowed
by
the
respondent
on
the
basis
that
Leicester
Polytechnic
was
not
a
“university”
within
the
meaning
of
the
relevant
provisions
of
the
Act.
Before
his
attendance
at
Leicester
Polytechnic
the
appellant
was
the
holder
of
a
degree
in
fine
arts
from
the
University
of
Manitoba.
As
well,
he
had
been
awarded
by
the
London
College
of
Printing
a
certificate
in
advanced
typographic
design.
Following
his
attendance
at
Leicester
Polytechnic
the
appellant
was
awarded
a
MA
degree
in
Graphics
Design.
The
course
taken
and
entry
requirements
therefor
are
in
part
described
at
page
42
of
Exhibit
R-1,
the
calendar
of
Leicester
Polytechnic,
as
follows:
MA
in
Graphics
Design
The
aim
of
the
course
is
to
provide
graduates
with
an
environment,
technical
facilities
and
professional
expertise
suitable
for
advanced
study
in
a
specific
area
of
graphics,
and
to
enable
them
to
develop
the
quality
of
their
talents
to
a
high
standard
of
professional
and
intellectual
excellence
beyond
that
which
may
be
achieved
on
a
BA
course.
An
individual
study
programme
is
proposed
for
each
student
within
the
broad
framework
of
the
MA
courses.
The
objective
is
to
develop
the
graduates
ability
to
assess
and
solve
design
problems
creatively,
and
to
be
able
to
understand
the
processes
of
production
and
reproduction
so
they
can
be
used
imaginatively.
Particular
emphasis
is
laid.
on
developing
new
thinking
in
existing
areas
of
the
subject
and
stimulating
research
into
new
fields
for
the
use
of
graphics.
Entry
Requirements
Applicants
should
normally
be
Honours
graduates
or
should
hold
a
professional
qualification
recognized
as
being
of
Honours
equivalent.
The
position
taken
by
the
respondent
was
that
Leicester
Polytechnic
was
not
a
university
because
and
only
because
that
institution
was
not
itself
vested
with
the
power
to
grant
degrees.
The
evidence
established
that,
insofar
as
recognition
of
academic
achievement
at
Leicester
Polytechnic
is
concerned,
the
power
to
grant
degrees
is
vested
in
a
body
known
as
The
Council
for
National
Aca*
demie
Awards.
That
body
and
its
function
are
described
at
page
10
of
Exhibit
R-1
as
follows:
Council
for
National
Academic
Awards
The
Council
for
National
Academic
Awards
is
an
autonomous
body
which
was
established
by
Royal
Charter
in
September
1964
with
powers
to
award
degrees,
diplomas,
certificates
and
other
academic
awards
to
persons
who
have
successfully
pursued
courses
of
study
approved
by
the
Council
at
an
educational
establishment
other
than
a
university,
or
who
have
successfully
carried
our
research
work
under
the
supervision
of
an
educational
or
research
establishment
other
than
a
university.
The
Council
thus
awards
degrees,
comparable
in
standard
with
degrees
granted
by
universities,
to
students
who
pursue
their
higher
education
in
establishments
for
advanced
further
education
which
do
not
have
the
power
to
award
their
own
degrees.
The
MA
degree
awarded
to
the
appellant
was
awarded
by
the
Council.
In
the
statutory
context
of
the
provisions
relevant
to
this
appeal
Parliament
has
clearly
distinguished
between
universities
and
other
educational
institutions.
This
distinction
will
be
seen
when
comparison
is
made
between
paragraphs
60(e)
and
60(f)
and
between
subparagraphs
110(9)(a)(i)
and
(ii).
The
absence
of
a
power
vested
in
Leicester
Polytechnic
to
grant
degrees
is
in
my
view
fatal
to
the
contention
that
the
institution
is
a
university
within
the
meaning
of
the
Act.
In
Re
City
of
London
and
Ursuline
Religious
of
The
Diocese
of
London,
[1964]
1
OR
587,
the
Ontario
Court
of
Appeal
considered
the
question
whether
Ursuline
College,
an
institution
affiliated
to
the
University
of
Western
Ontario
and
offering
courses
leading
to
a
degree
which
could
be
conferred
only
by
the
University
of
Western
Ontario,
was
a
university
within
the
meaning
of
The
Assessment
Act
(Ontario).
Schroeder,
JA,
delivering
the
judgment
of
the
court,
considered
the
authorities
at
¢
594
and
595
and
concluded
at
p
595:
The
chief
distinguishing
characteristic
between
a
university
and
other
institutions
of
learning
is
the
power
and
authority
possessed
by.
an.
institution
of
learning
to
grant
titles
or
degrees
such
as
Bachelor
of
Arts,
Master
of
Arts,
or
Doctor
of
Divinity,
by
which
it
is
certified
that
the
holders
have
attained
some
definite
proficiency.
It
is
not
pretended
that
the
respondent
is
invested
with
such
power
or
authority.
Our
modern
universities
would
appear
to
be
the
successors
of
the
medieval
institution
known
as
the
studium
generale,
the
body
of
students
and
masters
being
known
as
universitas
scholarium
and
universitas
magistrorum,
which
were
organized
into
four
faculties,
arts,
theology,
medicine
and
law.
Unless
an
educational
institution
for
instruction
and
examination
in
the
more
important
branches
of
learning
possessed
the
power
by
character
or
statute
to
grant
degrees
it
did
not
qualify
as
a
university.
When
measured
by
that
standard
the
respondent
clearly
does
not
possess
the
status
of
a
university.
The
appeal
is
therefore
dismissed.
Appeal
dismissed.
Email this Content