Words and Phrases - "full time attendance"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Krause v. The Queen, 2004 DTC 3265, 2004 TCC 594 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1)
attendance online

Before finding that the appeal of the taxpayer, who was enrolled in a Ph.D. program at a college of business administration in California (Touro University International), should be dismissed because the appeal was from a nil assessment, Bowman A.C.J. went on to state in obiter (at p. 3271):

I think it is strongly arguable that full-time attendance at a foreign university can include full-time attendance through the internet or on-line as is the case here. That view conforms to common sense and to the reality of modern technology.

Words and Phrases
full time attendance