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
attendance