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...
| 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...
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...
| 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...
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...
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...
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...