Cases
Alexander College Corp. v. Canada, 2016 FCA 269
The appellant was a private, for-profit college which offered a two-year program leading to an associate of arts degree. Its business depended on...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - 7 | private college granting associate degrees qualified | 146 |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "means" definition can depart from ordinary meaning | 132 |
See Also
Alexander College Corp. v. The Queen, 2015 TCC 238
The appellant was a private, for-profit college which offered a two-year program leading to an associate of arts degree. Its business depended on...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - 7 | private college was not a recognized institution, and its "associate" (non-baccalaureate) degrees were not degrees | 148 |
Administrative Policy
29 September 2011, Ruling Case No. 132884
CRA stated:
It is the Canada Revenue Agency's position that a "recognized degree granting institution" means an institution that grants degrees...