I-3 - Taxation Act

Section 935.13 Disposition versions

2006-03-01

935.13. For the purposes of the definition of “eligible amount” in the first paragraph of section 935.12, a particular person is deemed to be the only person in respect of whom a particular amount was designated under paragraph b of that definition if

(a)  an individual received the particular amount;

(b)  the individual files a prescribed form with the Minister in which the particular person is specified in connection with the receipt of the particular amount;

(c)  the particular amount would be an eligible amount of the individual if that definition were read without reference to paragraphs b and e of that definition and paragraphs f and h of that definition were read as follows:

“(f) the individual or the individual’s spouse, as the case may be, is enrolled at the particular time as a full-time student in a qualifying educational program or has received written notification before the particular time that the individual or the individual’s spouse, as the case may be, is absolutely or contingently entitled to enroll before March of the following year as a full-time student in a qualifying educational program;”;

“(h) except where the individual dies after the particular time and before April of the following year, the individual or the individual’s spouse, as the case may be, is enrolled as a full-time student in a qualifying educational program after the particular time and before March of the following year and

i. the individual or the individual’s spouse, as the case may be, completes the qualifying educational program before April of the following year,

ii. the individual or the individual’s spouse, as the case may be, does not withdraw from the qualifying educational program before April of the following year, or

iii. less than 75% of the tuition paid, after the beginning of the year and before April of the following year, in respect of the individual or the individual’s spouse, as the case may be, and the qualifying educational program is refundable; and”;

(d)  the Minister so permits.

2001, c. 53, s. 201.