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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1086r97
Disposition versions
1086R97. Every educational institution designated by the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the postsecondary level, established under the Act respecting financial assistance for education expenses (chapter A-13.3) and situated in Québec must for a calendar year file an information return in prescribed form in respect of each person pursuing studies on a full-time basis, or who is deemed to be pursuing studies on a full-time basis under section 752.0.2.2 of the Act, in the institution where the person is enrolled in an educational program described in subparagraph a of the first paragraph of section 752.0.2.1 of the Act and has completed at least 1 session of studies undertaken in the year.
1086R97. Every educational institution designated by the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the postsecondary level, established under the Act respecting financial assistance for education expenses (chapter A-13.3) and situated in Québec must for a calendar year file an information return in prescribed form in respect of each person pursuing studies on a full-time basis, or who is deemed to be pursuing studies on a full-time basis under section 752.0.2.2 of the Act, in the institution where the person is enrolled in an educational program described in paragraph a of section 752.0.2.1 of the Act and has completed at least 1 session of studies undertaken in the year.
1086R97. Every educational institution designated by the Minister of Education, Recreation and Sports for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the postsecondary level, established under the Act respecting financial assistance for education expenses (chapter A-13.3) and situated in Québec must for a calendar year file an information return in prescribed form in respect of each person pursuing studies on a full-time basis, or who is deemed to be pursuing studies on a full-time basis under section 752.0.2.2 of the Act, in the institution where the person is enrolled in an educational program described in paragraph a of section 752.0.2.1 of the Act and has completed at least 1 session of studies undertaken in the year.
