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I-3, r. 1 - Regulation respecting the Taxation Act
Section 890.15r1
Disposition versions
890.15R1. An educational institution referred to in paragraph d of the definition of “trust” in section 890.15 of the Act means a university, college or other educational institution in Canada, designated by the Lieutenant Governor in Council of a province as a specified educational institution under the Canada Student Loans Act (R.S.C. 1985, c. S-23), or designated by an appropriate authority under the Canada Student Financial Assistance Act (S.C. 1994, c. 28), or designated by the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology for the purposes of the Act respecting financial assistance for education expenses (chapter A-13.3).
890.15R1. An educational institution referred to in paragraph d of the definition of “trust” in section 890.15 of the Act means a university, college or other educational institution in Canada, designated by the Lieutenant Governor in Council of a province as a specified educational institution under the Canada Student Loans Act (R.S.C. 1985, c. S-23), or designated by an appropriate authority under the Canada Student Financial Assistance Act (S.C. 1994, c. 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).
