The
Chairman:—This
is
the
appeal
of
D
G
Cowan
from
an
income
tax
assessment
in
respect
of
the
1972
taxation
year.
By
notice
of
reassessment
the
Minister
disallowed
an
amount
of
$1,000
claimed
by
the
appellant
in
1972
as
education
deductions
pursuant
to
paragraph
110(1)(h)
of
the
Income
Tax
Act
for
two
of
the
appellant’s
children
who
attended
the
Howard
§S
Billings
School.
An
amount
of
$66.13
interest
claimed
by
the
appellant
was
allowed
as
per
affidavit
on
file
to
that
effect.
Issue
The
issue
is
whether
the
appellant’s
two
children
attended
“a
designated
educational
institution”
and
“enrolled
in
a
qualifying
educational
program”
within
the
meaning
of
the
Act.
Facts
The
appellant’s
children,
Robert,
15
years
old
and
Catherine,
14
years
were
in
full
attendance
in
the
7th
and
8th
grades
and
8th
and
9th
grades
respectively
at
the
Howard
S
Billings
School
in
1972.
Mr
lan
Rennie,
the
administrator
of
Howard
S
Billings
High
School
testified
that
Howard
S
Billings
High
School
was
a
public
school
under
the
Protestant
Regional
School
Board
authority
teaching
the
secondary
levels
1
to
5.
He
also
stated
that
although
the
school
did
not
have
an
adult
educational
program
it
did
have
a
continuing
educational
program
as
well
as
a
government-sponsored
retraining
program
under
the
Manpower
and
Immigration
Department.
The
evidence
is
that
the
appellant’s
children
were
not
enrolled
in
the
continuing
educational
program
nor
the
retraining
program,
but
followed
the
ordinary
secondary
level
courses.
Submissions
The
appellant
contends
that
Howard
S
Billings
was
a
designated
educational
institution
within
the
meaning
of
paragraph
110(1)(h)
and
therefore
deducted
from
his
income
an
amount
of
$50
per
month
per
child.
Counsel
for
the
respondent,
while
admitting
that
Howard
S
Billings
was
an
educational
institution,
contended
that
it
was
not
a
“designated
educational
institution”
and
that
the
appellant’s
children
were
not
“enrolled
in
a
qualifying
educational
program”
within
the
meaning
of
paragraph
110(1)(h).
The
Law
Subsection
110(9)
of
the
Income
Tax
Act
reads
in
part:
(a)
“designated
educational
institution”
means
(i)
an
educational
institution
in
Canada
that
is
(A)
a
university,
college
or
other
educational
institution
designated
by
the
Lieutenant
Governor
in
Council
of
a
province
as
a
specified
educational
institution
under
the
Canada
Student
Loans
Act
or
recognized
by
the
Minister
of
Education
of
the
Province
of
Quebec
for
the
purposes
of
the
Students
Loans
and
Scholarships
Act
of
the
Province
of
Quebec,
or
(B)
certified
by
the
Minister
of
Manpower
and
Immigration
to
be
an
educational
institution
by
which
courses
are
conducted
that
provide
or
improve
the
qualifications
of
a
person
for
employment
or
for
the
carrying
on
of
a
business
or
profession,
Subsection
110(9)
specifically
refers
to
paragraph
110(1)(h)
and
in
defining
a
“designated
educational
institution”
clause
110(9)(a)(i)(A)
makes
it
clear
that
such
an
institution
must
be
designated
by
the
Lieutenant
Governor
in
Council
as
a
specified
educational
institution
under
the
Canada
Student
Loans
Act,
chapter
S-17
or
the
Students
Loans
and
Scholarships
Act,
chapter
70.
Both
these
Acts
deal
exclusively
with
post-secondary
educational
institutions.
Howard
S
Billings
High
School
is
not
such
a
designated
educational
institution
and
does
not
come
under
paragraph
110(1)(h).
Finding
of
Facts
Although
Howard
S
Billings
High
School
may,
as
stated
by
Mr
Rennie,
conduct
retraining
courses
sponsored
by
the
Minister
of
Manpower
and
Immigration
it
is
not
a
designated
school
within
the
meaning
of
the
Act.
Moreover,
the
appellant’s
children
were
not
enrolled
in
these
special
courses
given
at
Howard
S
Billings
School
but
followed
the
ordinary
secondary
school
level
courses
and
do
not
come
within
the
provisions
of
paragraph
110(1)(h)
any
more
than
students
attending
any
other
high
school.
Conclusion
Paragraph
110(1
)(h)
is
not
applicable
to
the
facts
of
this
appeal
and
the
Minister
did
not
err
in
disallowing
the
deduction
of
$1,000
claimed
by
the
appellant
pursuant
to
that
paragraph.
The
appeal
is
therefore
dismissed.
Appeal
dismissed.
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