Section 18.5

Subsection 18.5(1)

See Also

Cleveland v. The Queen, 2003 DTC 2199, 2004 TCC 34 (Informal Procedure)

The taxpayer, who was a full-time employee residing in Saskatchewan, was enrolled at Capella University where he participated in online courses. McArthur J. found that the taxpayer did not qualify as being in full-time "attendance" given that s. 118.5 required physical presence at the university. This conclusion was strongly supported by reference to the French version, which referred to "fréquente".

Words and Phrases