university

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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Full Title

Dean v. The Queen, 2005 DTC 322, 2005 TCC 138 (Informal Procedure)

Summary Under

The taxpayer took some courses at the Nelson Marlborough Institute of Technology in New Zealand that would have led to a Diploma in Aviation...

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Words and Phrases

Full Title

Klassen v. Canada, 2007 DTC 5612, 2007 FCA 339

Summary Under

institution conferring only 2-year degrees not "university"

In finding that an American educational institution called "Minot State University - Bottineau, which granted a two-year associate degree, with...

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Words and Phrases

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