I-3 - Taxation Act

Section 358.0.2 Disposition versions

2014-01-05

358.0.2. The educational institution to which section 358.0.1 refers is

(a)  an educational institution in Canada that is

i.  a university, college or other educational institution designated by the Lieutenant Governor in Council of a province under the Canada Student Loans Act (R.S.C. 1985, c. S-23), designated by an appropriate authority under the Canada Student Financial Assistance Act (S.C. 1994, c. 28), or designated by the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology for the purposes of the Act respecting financial assistance for education expenses (chapter A-13.3), or

ii.  recognized by the Minister to be an educational institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation;

(b)  a university outside Canada at which the individual was enrolled in a course leading to a degree, for a period of at least three consecutive weeks; or

(c)  an educational institution in the United States that is a university, college or other institution providing post-secondary education, if the individual resided in Canada throughout the year near the boundary between Canada and the United States, and commuted between the individual’s residence and that educational institution.

2003, c. 2, s. 113; 2005, c. 28, s. 195; 2005, c. 38, s. 75; 2012, c. 8, s. 48; 2013, c. 28, s. 139.

2012-05-09

358.0.2. The educational institution to which section 358.0.1 refers is

(a)  an educational institution in Canada that is

i.  a university, college or other educational institution designated by the Lieutenant Governor in Council of a province under the Canada Student Loans Act (R.S.C. 1985, c. S-23), designated by an appropriate authority under the Canada Student Financial Assistance Act (S.C. 1994, c. 28), or designated by the Minister of Education, Recreation and Sports for the purposes of the Act respecting financial assistance for education expenses (chapter A-13.3), or

ii.  recognized by the Minister to be an educational institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation;

(b)  a university outside Canada at which the individual was enrolled in a course leading to a degree, for a period of at least three consecutive weeks; or

(c)  an educational institution in the United States that is a university, college or other institution providing post-secondary education, if the individual resided in Canada throughout the year near the boundary between Canada and the United States, and commuted between the individual’s residence and that educational institution.

2003, c. 2, s. 113; 2005, c. 28, s. 195; 2005, c. 38, s. 75; 2012, c. 8, s. 48.

2006-03-01

358.0.2. The educational institution to which section 358.0.1 refers is

(a)  an educational institution in Canada that is

i.  a university, college or other educational institution designated by the Lieutenant Governor in Council of a province under the Canada Student Loans Act (Revised Statutes of Canada, 1985, chapter S-23), designated by an appropriate authority under the Canada Student Financial Assistance Act (Statutes of Canada, 1994, chapter 28), or designated by the Minister of Education, Recreation and Sports for the purposes of the Act respecting financial assistance for education expenses (chapter A-13.3), or

ii.  recognized by the Minister to be an educational institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation;

(b)  a university outside Canada at which the individual was enrolled in a course, for a period of at least 13 consecutive weeks, leading to a degree, or

(c)  an educational institution in the United States that is a university, college or other institution providing post-secondary education, if the individual resided in Canada throughout the year near the boundary between Canada and the United States, and commuted between the individual’s residence and that educational institution.

2003, c. 2, s. 113; 2005, c. 28, s. 195; 2005, c. 38, s. 75.