Words and Phrases - "university"
GST/HST Policy Statement P-214R
3 categories of qualifying foreign universities
Foreign-based entities which qualify as a "university" in the Excise Tax Act ("ETA")
The...
Words and Phrases
universityKlassen v. Canada, 2007 DTC 5612, 2007 FCA 339
Summary Under
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b)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...
Words and Phrases
universityDean v. The Queen, 2005 DTC 322, 2005 TCC 138 (Informal Procedure)
The taxpayer took some courses at the Nelson Marlborough Institute of Technology in New Zealand that would have led to a Diploma in Aviation...
Words and Phrases
university