Words and Phrases - "consecutive"
Fortnum v. The Queen, 2018 TCC 126 (Informal Procedure)
Summary Under
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b)succession of 1 or 2 week courses satisfied the duration test
The taxpayer attended an accelerated one year MBA program at the University of Notre Dame in Indiana. The summer session included 10 consecutive...
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Tax Topics - Statutory Interpretation - Resolving Ambiguity | residual presumption in taxpayer's favour | 141 |
Abdalla v. The Queen, 2011 DTC 1247 [at 1412], 2011 TCC 328 (Informal Procedure)
"course" duration requirement could be satisfied by multiple consecutive "courses"
The Minister denied the taxpayer's deduction for her husband's studies in Arizona at the University of Phoenix. Webb J. found (at para. 14) that...
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Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) | 220 |