The taxpayer enrolled in an audio engineering program that could lead either to a certificate or to an associate's degree - although it could also lead to a bachelor's degree if the student combined it with a musical performance program. Rossiter ACJ found that the taxpayer was ineligible for a tuition credit, as Klassen establishes that "degree" means at least a bachelor's degree. Rossiter ACJ stated (at para. 7):
[W]hy would courses leading to an associate's degree, which could in fact be included as part of the qualification to a bachelor's degree, not be eligible for a tuition credit? ... The answer is that, as per the Appellant's testimony, these courses were used towards a certificate program and not towards a bachelor's degree.