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I-3 - Taxation Act

Section 904
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904. An individual shall include in computing the individual’s income for a taxation year any educational assistance payment paid out of a registered education savings plan to or for the individual in the year that exceeds the total of all excluded amounts in relation to a plan and the individual for the year.
1975, c. 21, s. 19; 1980, c. 13, s. 74; 2000, c. 5, s. 205; 2020, c. 16, s. 133.
904. An individual shall include in computing the individual’s income for a taxation year any education assistance payment paid out of a registered education savings plan to or for the individual in the year.
1975, c. 21, s. 19; 1980, c. 13, s. 74; 2000, c. 5, s. 205.
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