Ferre v. The Queen, 2010 1405 [at at 4635], 2010 TCC 593 (Informal Procedure) -- summary under Subsection 118.5(1)

By services, 28 November, 2015

The taxpayer, who was enrolled in an online-MBA program at the University of Liverpool, did not qualify for the tuition credit because the courses of study were broken down into modules of approximately six weeks, so that the tuition paid by him was in respect of courses of less than 13 consecutive weeks.

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