Castela v. The Queen, 2005 DTC 781, 2005 TCC 109 (Informal Procedure) -- summary under Qualifying Educational Program

By services, 28 November, 2015

The taxpayer, who was earning her Master of Arts in Education/Curriculum and Instruction, "attended the program on a full-time basis at the Vancouver campus of the University of Phoenix while continuing to work full-time as a resource teacher at a Burnaby District Elementary school" (p. 782). It was found that her program of study was not part of her duties of employment but, rather, was connected with her profession. Accordingly, she was entitled to the credit claimed.

d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333657
Extra import data
{
"field_legacy_header": "<strong><em>Castela v. The Queen</em></strong>, 2005 DTC 781, 2005 TCC 109 (Informal Procedure)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}