I-3 - Taxation Act

Section 1029.8.116.2.0.1 Disposition versions

2015-10-26

1029.8.116.2.0.1. For the purposes of this division, if a person has a major functional deficiency within the meaning of the Regulation respecting financial assistance for education expenses (chapter A-13.3, r. 1), and the person, for that reason, pursues studies on a part-time basis during a taxation year, the following rules apply:

(a)  the person is deemed to be pursuing studies on a full-time basis during the year; and

(b)  the definition of “recognized educational program” in section 1029.8.116.1 is to be read as if “spend not less than nine hours per week on courses or work in the program” were replaced by “receive a minimum of 20 hours of instruction per month”.

2015, c. 24, s. 149.