Abdalla v. The Queen, 2011 DTC 1247 [at at 1412], 2011 TCC 328 (Informal Procedure) -- summary under Subsection 118.5(1)
"course" duration requirement could be satisfied by multiple consecutive "courses"
The Minister denied the taxpayer's deduction for her husband's studies in Arizona at the University of Phoenix. Webb J. found (at para. 14) that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) | 220 |