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- W2282220544 abstract "The early tax deductions for post-secondary students required that students studying within Canada only be enrolled in an educational institution in Canada, whereas students outside Canada were required to show full-time to an university. Surely when the statutory double-standard was created in the 1960s, legislators had not anticipated that students would be accessing international institutions on-line from within Canada. This article discusses whether tax relief is available to Canadian students taking a full time course load online at a foreign institution. The Tax Court of Canada and the Canada Revenue Agency have slowly evolved to take a broad interpretation of attendance so as not to require that on-line students physically attend an institution abroad to qualify for the tax credit. While the meaning of legislation must evolve with the evolution of society, there comes a point when the wording of a provision cannot accommodate a situation inconceivable when the provision was drafted. The author concludes that the legislature should have amended the statute to offer guidance to the Tax Court and Canada Revenue Agency." @default.
- W2282220544 created "2016-06-24" @default.
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- W2282220544 date "2013-07-26" @default.
- W2282220544 modified "2023-09-23" @default.
- W2282220544 title "Commentary: 'Attending' University via the Internet" @default.
- W2282220544 hasPublicationYear "2013" @default.
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