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 the husband had not studied "in Canada." The facts were distinguishable from Cammidge, where the taxpayer had studied at the University of Phoenix's Edmonton campus.
Nevertheless, the taxpayer could claim a deduction under s. 118.5(1)(b). Although none of the husband's individual courses exceeded eight weeks in duration, his studies comprised multiple consecutive courses over at least 13 weeks. Webb J. found (at para. 22) that the singular "course" in s. 118.5(1)(b)(i) includes the plural.