358.0.2. The educational institution to which section 358.0.1 refers is(a) an educational institution in Canada that isi. a university, college or other educational institution designated by the Lieutenant Governor in Council of a province under the Canada Student Loans Act (Revised Statutes of Canada, 1985, chapter S-23), designated by an appropriate authority under the Canada Student Financial Assistance Act (Statutes of Canada, 1994, chapter 28), or designated by the Minister of Education, Recreation and Sports for the purposes of the Act respecting financial assistance for education expenses (chapter A-13.3), or ii. recognized by the Minister to be an educational institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation;
(b) a university outside Canada at which the individual was enrolled in a course, for a period of at least 13 consecutive weeks, leading to a degree, or
(c) an educational institution in the United States that is a university, college or other institution providing post-secondary education, if the individual resided in Canada throughout the year near the boundary between Canada and the United States, and commuted between the individual’s residence and that educational institution.