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I-3 - Taxation Act

Section 895.0.1.1
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895.0.1.1. Despite paragraph f.1 of section 895, an education savings plan may provide for the payment of an educational assistance payment to or for an individual at any time in the six-month period after the particular time at which the individual ceases to be enrolled as a student in a prescribed educational program or a prescribed training program, if the payment would have complied with that paragraph f.1 had the payment been made immediately before the particular time.
2009, c. 15, s. 166; 2011, c. 1, s. 48.
895.0.1.1. Despite paragraph f.1 of section 895, an education savings plan may provide for the payment of an educational assistance payment to or for an individual at any time in the six-month period after the particular time at which the individual ceases to be enrolled as a student in a prescribed educational program, if the payment would have complied with that paragraph f.1 had the payment been made immediately before the particular time.
2009, c. 15, s. 166.
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