The taxpayer took some courses at the Nelson Marlborough Institute of Technology in New Zealand that would have led to a Diploma in Aviation Science (Helicopter) or a Bachelor of Commerce degree although he quit after obtaining sufficient courses to get a job as a helicopter pilot. It was found that the Institute qualified as a university given that it granted Bachelor of Commerce degree and the taxpayer's courses were creditable towards the Bachelor of Commerce degree.
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Drupal 7 entity type
Node
Drupal 7 entity ID
333634
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"field_legacy_header": "<strong><em><a name=\"Dean\"></a>Dean v. The Queen</em></strong>, 2005 DTC 322, 2005 TCC 138",
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