61. A student’s full exemption period is extended if the student is serving a period of training as part of a course of study under a cooperative plan until the end of the training, or until the end of studies if the student is pursuing full-time studies at the secondary level in an educational institution governed by the Education Act (chapter I-13.3) or the Act respecting private education (chapter E-9.1).
The same applies if the student is in a precarious financial situation within the meaning of section 74, and the student is pursuing postdoctoral studies, a period of training recognized by the Government or a sports training program under the authority of the Ministère de l’Éducation, du Loisir et du Sport.