890.16.1. For the purposes of this Title and Chapter I.2 of Title XXIV of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r.1), “education at the post-secondary school level” or “program at a post-secondary school level” includes a program of studies of an educational institution described in subparagraph ii of paragraph a of section 752.0.18.10 that furnishes a person with skills for, or improves a person’s skills in, an occupation.