S.118.5(1)(b) of the Act, which required the taxpayer to be in full-time "attendance" at a foreign university in order to qualify for the tuition tax credit, was found to require physical presence at the university, a conclusion that was "strongly supported" by reference to the French version, which used the "fréquente".
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340076
Extra import data
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