Van Helden v. The Queen, 2014 DTC 1156 [at at 3505], 2014 TCC 196 (Informal Procedure) -- summary under Subsection 118.5(1)

By services, 28 November, 2015

In the course of finding that the taxpayer's alleged fees paid for private piano lessons were not deductible (see also Kam), VA Miller J suggested that the finding in Tarkowski that the Mississauga School of Music was an educational institution was "over-reaching," although she did not elaborate (para. 14).

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private piano lessons ineligible; obiter dictum that neither are music schools
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