Words and Phrases - "university"

a
88
b
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c
79
d
53
e
38
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h
14
i
74
j
2
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2
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32
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56
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25
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81
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GST/HST Policy Statement P-214R

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - University

3 categories of qualifying foreign universities

Foreign-based entities which qualify as a "university" in the Excise Tax Act ("ETA")

The...

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Words and Phrases
university

Klassen 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...

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Words and Phrases
university

Dean v. The Queen, 2005 DTC 322, 2005 TCC 138 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b)

The taxpayer took some courses at the Nelson Marlborough Institute of Technology in New Zealand that would have led to a Diploma in Aviation...

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Words and Phrases
university