Words and Phrases - "tuition fee"
McBurney v. The Queen, 84 DTC 6494, [1984] CTC 466 (FCTD), rev'd 85 DTC 5433, [1985] 2CTC 214 (FCA)
A tuition fee was defined as "the monetary consideration (money or, money's worth of goods or services) payable to a pedagogue or school authority...
Words and Phrases
tuition feeLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization | 18 | |
Tax Topics - Statutory Interpretation - Ordinary Meaning | 31 |