Précis: The taxpayer pursued a one year MBA program at Notre Dame University in Indiana. At issue was the tuition of $21,577 CAD she paid for the summer semester in 2014. CRA denied the tuition tax credit on the basis that she paid for 10 separate courses in the summer semester and that the foreign tuition tax credit only applied to tuition for “a course”. Smith J. rejected the Crown’s arguments and allowed the taxpayer’s appeal. There was no order as to costs since this was an informal procedure appeal.
Fortnum v. R. – TCC: Taxpayer entitled to tax credit on tuition paid for 10 compulsory courses as part of a summer semester foreign MBA programPlus >