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I-3 - Taxation Act

Section 752.0.18.14
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752.0.18.14. Where an individual is absent from Canada but resident in Québec for all or part of a taxation year in respect of which tuition fees are paid, subparagraphs 1 and 2 of subparagraph i of paragraph a of section 752.0.18.10 are to be read, in relation to fees paid in respect of that year, without reference to “in Canada”.
1997, c. 85, s. 136; 2015, c. 21, s. 300.
752.0.18.14. Where an individual is absent from Canada but resident in Québec for all or part of a taxation year in respect of which tuition fees are paid, subparagraphs i and ii of paragraph a of section 752.0.18.10 shall be read, in relation to fees paid in respect of that year, without reference to the words “in Canada”.
1997, c. 85, s. 136.
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