Alexander College Corp. v. The Queen, 2015 TCC 238, rev'd 2016 FCA 269 -- summary under Section 7

By services, 28 November, 2015

A private for-profit B.C. college with a two-year arts program provided "associate degrees," which were recognized as degrees under the Degree Authorization Act (B.C.). Lyons J found that it did not qualify as a university (so that its tuition fees were subject to HST) on the grounds that:

  • income tax cases (e.g., Zailo) treated associate degrees as not being real degrees
  • it was prohibited under the Degree Authorization Act from calling itself a university, which suggested that it was not "recognized" as an "institution" by the B.C. government
  • Sched. V, Pt. III, s. 7 also exempts "public colleges," and the definition itself assimilates affiliated colleges to "university," which suggests that "university" is intended to refer to something more than a mere private college.

See summary under s. 123(1) - university.

Topics and taglines
Topic
Excise Tax Act - Schedules - Schedule V - Part III - s. 7
Tagline
private college was not a recognized institution, and its "associate" (non-baccalaureate) degrees were not degrees
d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
331994
Extra import data
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