I-3 - Taxation Act

Section 752.0.2.1 Disposition versions

2014-01-05

752.0.2.1. An educational program to which paragraph d of section 752.0.1 refers means any of the following programs that provides that each student taking the program spend not less than 9 hours per week on courses or work in the program:

(a)  where the educational institution is situated in Québec, an educational program recognized 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

(b)  where the educational institution is situated outside Québec, an educational program at the college level or at the university level or the equivalent.

If the student is a person who is deemed to be pursuing studies on a full-time basis under section 752.0.2.2, the first paragraph is to be read as if “spend not less than nine hours per week on courses or work in the program” was replaced by “receive a minimum of 20 hours of instruction per month”.

2001, c. 51, s. 49; 2005, c. 28, s. 195; 2005, c. 38, s. 140; 2013, c. 28, s. 139.

2006-03-01

752.0.2.1. An educational program to which paragraph d of section 752.0.1 refers means any of the following programs that provides that each student taking the program spend not less than 9 hours per week on courses or work in the program:

(a)  where the educational institution is situated in Québec, an educational program recognized 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

(b)  where the educational institution is situated outside Québec, an educational program at the college level or at the university level or the equivalent.

If the student is a person who is deemed to be pursuing studies on a full-time basis under section 752.0.2.2, the first paragraph is to be read as if “spend not less than nine hours per week on courses or work in the program” was replaced by “receive a minimum of 20 hours of instruction per month”.

2001, c. 51, s. 49; 2005, c. 28, s. 195; 2005, c. 38, s. 140.