I-3 - Taxation Act

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890.16.1. For the purposes of this Title and Chapter III of Title XXXV of the Regulation respecting the Taxation Act (chapter I-3, r. 1), “education at the post-secondary school level” or “program at a post-secondary school level” includes a program of studies of an educational institution described in subparagraph 2 of subparagraph i of paragraph a of section 752.0.18.10 that furnishes a person with skills for, or improves a person’s skills in, an occupation.
2005, c. 38, s. 207; 2009, c. 15, s. 164; 2015, c. 21, s. 332.
890.16.1. For the purposes of this Title and Chapter III of Title XXXV of the Regulation respecting the Taxation Act (chapter I-3, r. 1), “education at the post-secondary school level” or “program at a post-secondary school level” includes a program of studies of an educational institution described in subparagraph ii of paragraph a of section 752.0.18.10 that furnishes a person with skills for, or improves a person’s skills in, an occupation.
2005, c. 38, s. 207; 2009, c. 15, s. 164.
890.16.1. For the purposes of this Title and Chapter I.2 of Title XXIV of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r.1), “education at the post-secondary school level” or “program at a post-secondary school level” includes a program of studies of an educational institution described in subparagraph ii of paragraph a of section 752.0.18.10 that furnishes a person with skills for, or improves a person’s skills in, an occupation.
2005, c. 38, s. 207.