36. Air transportation expenses are allocated to a student if the student’s domicile and the educational institution attended are situated in Québec and there is no road link between the domicile and the institution.
Air transportation expenses correspond to the cost of 2 return trips in economy class for each 4-month period during which the student is enrolled, up to 2 periods per year of allocation.
O.C. 344-2004, s. 36; O.C. 1086-2017, s. 111.