Words and Phrases - "post-secondary school level"

a
88
b
44
c
80
d
54
e
38
f
31
g
20
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
77
s
90
t
47
u
16
v
9
w
23
y
2

Tarkowski v. The Queen, 2007 DTC 1555, 2007 TCC 632 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1)

The taxpayer was able to claim a tuition credit in respect of his son, who was taking music lessons at the Mississauga School of Music in Grade 3 and 4 Harmony and Grade 8 piano under the Royal Conservatory of Music system. The Mississauga School of Music was an educational institution notwithstanding that the method of teaching was by tutoring and notwithstanding that exams were given by the Royal Conservatory rather than this School; and the courses in question qualified as post-secondary courses given that a Grade 12 high school credit was accorded for Grade 8 piano and Grade 2 theory.

Words and Phrases
post-secondary school level educational institution