I-3 - Taxation Act

Section 776.41.13 Disposition versions

2010-02-01

776.41.13. For the purposes of this Title, if a 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 that reason, pursues studies on a part-time basis during a taxation year, the following rules apply:

(a)  the person is deemed to be pursuing studies on a full-time basis during the year; and

(b)  the definition of “recognized educational program” in the first paragraph of section 776.41.12 is to be read as if “spend not less than 9 hours per week on courses or work in the program” was replaced by “receive a minimum of 20 hours of instruction per month”.

2009, c. 5, s. 328.

2009-05-15

776.41.13. For the purposes of this Title, if a person has a major functional deficiency within the meaning of the Regulation respecting financial assistance for education expenses (O.C. 344-2004, 04-04-07), and the person, for that reason, pursues studies on a part-time basis during a taxation year, the following rules apply:

(a)  the person is deemed to be pursuing studies on a full-time basis during the year; and

(b)  the definition of “recognized educational program” in the first paragraph of section 776.41.12 is to be read as if “spend not less than 9 hours per week on courses or work in the program” was replaced by “receive a minimum of 20 hours of instruction per month”.

2009, c. 5, s. 328.