C-29, r. 4 - College Education Regulations

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23.1. A college may grant an incomplete where a student demonstrates that he or she was unable to complete a course for a serious reason beyond the student’s control and that the deadline determined by the Minister pursuant to section 29 is reached. The incomplete does not give entitlement to the credits related to that course.
O.C. 1153-2017, s. 8.