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I-3 - Taxation Act

Section 752.0.2.2
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752.0.2.2. For the purposes of paragraph d of section 752.0.1, a person is deemed to be pursuing studies on a full-time basis during a taxation year if the person has a major functional deficiency within the meaning of the Regulation respecting financial assistance for education expenses (chapter A-13.3, r. 1), and the person, for this reason, pursues studies on a part-time basis during that taxation year.
2005, c. 38, s. 141.
752.0.2.2. For the purposes of paragraph d of section 752.0.1, a person is deemed to be pursuing studies on a full-time basis during a taxation year if the person has a major functional deficiency within the meaning of the Regulation respecting financial assistance for education expenses made by Order in Council 344-2004 dated 7 April 2004, as amended, and the person, for this reason, pursues studies on a part-time basis during that taxation year.
2005, c. 38, s. 141.
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