Zochowski v. The Queen, 2012 DTC 1224 [at at 3624], 2012 TCC 277 (Informal Procedure) -- summary under Paragraph 118.5(1)(b)

The Ontario-resident taxpayer's claims for tuition tax credits and textbook credits were denied in respect of an online masters of science program from a US university because the courses were 10 weeks in duration. Because the 10-week course duration meant that the university was not a "designated educational institution" for the taxpayer, his education credit was also denied.