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I-3 - Taxation Act

Section 1029.8.119
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1029.8.119. In this division, “eligible individual” means an individual who holds a certificate issued by the Minister of Education, Recreation and Sports for a taxation year, certifying that the individual is recognized as an athlete having achieved the “Excellence”, “Élite” or “Relève” performance level, as the case may be, in respect of an individual sport or a team sport in which the individual participated in the year.
2001, c. 51, s. 199; 2003, c. 19, s. 251; 2005, c. 28, s. 196; 2010, c. 25, s. 183.
1029.8.119. In this division, “eligible individual” means an individual who holds a certificate issued by the Minister of Education, Recreation and Sports for a taxation year, recognizing the individual as an athlete having achieved the “Excellence”, “Élite” or “Relève” performance level, as the case may be, in respect of an individual sport or a team sport in which the individual participated in the year.
2001, c. 51, s. 199; 2003, c. 19, s. 251; 2005, c. 28, s. 196.
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