University

Table of Contents

Cases

Alexander College Corp. v. Canada, 2016 FCA 269

The appellant was a private, for-profit college which offered a two-year program leading to an associate of arts degree. Its business depended on...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 7 private college granting associate degrees qualified 146
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions "means" definition can depart from ordinary meaning 132

See Also

SAE Education Ltd v. Revenue and Customs Commissioners, [2017] EWCA Civ 1116

SAE Education Ltd (SEL) was an English company which provided educational training in audio and digital media technologies and had established a...

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Words and Phrases
college

Alexander College Corp. v. The Queen, 2015 TCC 238, rev'd 2016 FCA 269

The appellant was a private, for-profit college which offered a two-year program leading to an associate of arts degree. Its business depended on...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 7 private college was not a recognized institution, and its "associate" (non-baccalaureate) degrees were not degrees 148

Administrative Policy

27 February 2020 CBA Roundtable, Q.22

Memorandum 20-3, para. 7 states:

An organization is only considered to be operating a college affiliated with a university where there is a formal...

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GST/HST Memorandum 20-3 “Universities” December 2019

Meaning of “recognized degree-granting institution” in domestic context

3. For GST/HST purposes, 3 types of domestic entities qualify as...

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29 September 2011, Ruling Case No. 132884

CRA stated:

It is the Canada Revenue Agency's position that a "recognized degree granting institution" means an institution that grants degrees...

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GST/HST Policy Statement P-214R

3 categories of qualifying foreign universities

Foreign-based entities which qualify as a "university" in the Excise Tax Act ("ETA")

The...

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Words and Phrases
university