Marino v. The Queen, 2020 TCC 50 (Informal Procedure)
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|Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b)||tuition paid prior to becoming subject to tax under Part I was not to be recognized under s. 118.5(1)(b)||455|
|Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxpayer||an individual not within s. 2(1) or (3) was not a taxpayer who could generate a tuition tax credit||293|