Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
I-3, r. 1 - Regulation respecting the Taxation Act
Section 895r1
Disposition versions
895R1. For the purposes of paragraphs f and f.1 of section 895 of the Act,
(a) a post-secondary educational institution means
i. an educational institution in Canada that is
(1) described in section 890.15R1, or
(2) recognized by the Minister as being an educational institution offering instruction, other than instruction designed for university credit, that furnishes a person with skills for, or improves a person’s skills in, an occupation, or
ii. an educational institution outside Canada providing post-secondary education and that is
(1) a university, college or other institution, at which a beneficiary, within the meaning of section 890.15 of the Act, was enrolled in a course of not less than 13 consecutive weeks duration, or
(2) a university at which a beneficiary, within the meaning of section 890.15 of the Act, was enrolled full-time in a course of not less than 3 consecutive weeks duration;
(b) an educational program means a post-secondary level program lasting not less than 3 consecutive weeks, under which a participating student must devote not less than 10 hours per week to courses or to the program workload; and
(c) a training program means a post-secondary level program lasting not less than 3 consecutive weeks, under which a participating student must devote not less than 12 hours per month to the courses in the program.
895R1. For the purposes of paragraphs f and f.1 of section 895 of the Act,
(a) a post-secondary educational institution means
i. an educational institution in Canada that is
(1) described in section 890.15R1, or
(2) recognized by the Minister as being an educational institution offering instruction, other than instruction designed for university credit, that furnishes a person with skills for, or improves a person’s skills in, an occupation, or
ii. an educational institution outside Canada that is a university, college or other institution providing post-secondary education, at which a beneficiary, as defined in section 890.15 of the Act, was enrolled in a course of not less than 13 consecutive weeks;
(b) an educational program means a post-secondary level program lasting not less than 3 consecutive weeks, under which a participating student must devote not less than 10 hours per week to courses or to the program workload; and
(c) a training program means a post-secondary level program lasting not less than 3 consecutive weeks, under which a participating student must devote not less than 12 hours per month to the courses in the program.
