course

The appellant (“Victus Academy”) operated a for-profit private school in Kitchener, Ontario that provided students in grades 7 through 12 with both hockey and academic programs within typical school hours. It directly oversaw the academic program, and contracted with two different providers to provide the on-ice training and off-ice conditioning that comprised the hockey programming. The school directly oversaw the academic program.

The taxpayer attended an accelerated one year MBA program at the University of Notre Dame in Indiana. The summer session included 10 consecutive courses, each of which was of one or two weeks’ duration. The Minister denied the taxpayer’s tuition tax credit (that had been claimed under s.

The Minister denied the taxpayer's deduction for her husband's studies in Arizona at the University of Phoenix. Webb J. found (at para. 14) that the husband had not studied "in Canada." The facts were distinguishable from Cammidge, where the taxpayer had studied at the University of Phoenix's Edmonton campus.