University Outside Canada
[Klassen v. R. (2007), 2007 FCA 339 (F.C.A.)] states that a university outside Canada within the meaning of paragraph 118.5(1)(b) and subsection 118.6(1) of the [Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.)] is an educational institution which confers degrees usually granted by universities, that is, a doctorate, a master's degree or, at minimum, degrees at the baccalaureate level or its equivalent.
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... what is important from a legal standpoint is that, as previously mentioned, both the University of London and LSE [London School of Economics] appear in the statutory instruments listing all the recognized bodies in England that are authorized to grant university degrees. LSE is an educational institution granting university degrees, it is ... a “university outside Canada”.
Shea v. R. |
2008 CarswellNat 833 (T.C.C. [Informal Procedure]) at para. 25, 29 |
Lamarre Proulx J.)
... the expression “University outside Canada” refers to an educational institution which confers degrees usually granted by universities, that is a doctorate degree, a master degree or at minimum degrees at the baccalaureate level or its equivalent.
Klassen v. R. |
2007 CarswellNat 5122 (F.C.A.) at para. 21 |