A-13.3, or because of financial assistance given to the student in accordance with the requirements of theCanada Student Financial Assistance Act, or
(c)an amount that is received by the student in the year under a program referred to in subparagraph 56(1)(r)(ii) or (iii), a program established under the authority of theDepartment of Employment and Social Development Actor a prescribed program; (programme de formation admissible)
qualifying student, for a month in a taxation year, means an individual who,
(a)in the month,
(i)is enrolled in a qualifying educational program as a full-time student at a designated educational institution, or
(ii)is not described in subparagraph (i) and is enrolled at a designated educational institution in a specified educational program that provides that each student in the program spend not less than 12 hours in the month on courses in the program,
(b)if requested by the Minister, proves the enrolment by filing with the Minister a certificate in prescribed form issued by the designated educational institution and containing prescribed information,
(c)in the case of an individual who is enrolled in a program (other than a program at the post-secondary school level) at a designated educational institution described in subparagraph (a)(i) of the definitiondesignated educational institutionor who is enrolled in a program at a designated educational institution described in subparagraph (a)(ii) of that definition,
(i)has attained the age of 16 years before the end of the year, and
(ii)is enrolled in the program to obtain skills for, or improve the individual’s skills in, an occupation, and
(d)in the case of an individual who is enrolled at a designated educational institution described in paragraph (c) of the definitiondesignated educational institution, is enrolled in a program that is at the post-secondary level; (étudiant admissible)
specified educational programmeans a program that would be a qualifying educational program if the definitionqualifying educational programwere read without reference to the words “that provides that each student taking the program spend not less than 10 hours per week on courses or work in the program”. (programme de formation déterminé)
(2) and (2.1)[Repealed, 2016, c. 7, s. 16]
Marginal note:Students eligible for disability tax credit
(3)For the purposes of subparagraph (a)(i) of the definitionqualifying studentin subsection (1), the reference to “full-time student” is to be read as “student” if
(a)an amount may be deducted under section 118.3 in respect of the individual for the year; or
(b)the individual has in the year a mental or physical impairment the effects of which on the individual have been certified in writing, to be such that the individual cannot reasonably be expected to be enrolled as a full-time student while so impaired, by a medical doctor, a nurse practitioner or, where the impairment is
(i)an impairment of sight, by a medical doctor, a nurse practitioner or an optometrist,
(i.1)a speech impairment, by a medical doctor, a nurse practitioner or a speech-language pathologist,
(ii)a hearing impairment, by a medical doctor, a nurse practitioner or an audiologist,
(iii)an impairment with respect to the individual’s ability in feeding or dressing themself, by a medical doctor, a nurse practitioner or an occupational therapist,
(iii.1)an impairment with respect to the individual’s ability in walking, by a medical doctor, a nurse practitioner, an occupational therapist or a physiotherapist, or
(iv)an impairment with respect to the individual’s ability in mental functions necessary for everyday life (within the meaning assigned by paragraph 118.4(1)(c.1)), by a medical doctor, a nurse practitioner or a psychologist.
Marginal note:Unused tuition, textbook and education tax credits
118.61(1)In this section, an individual’s unused tuition, textbook and education tax credits at the end of a taxation year is the amount determined by the formula
A + (B - C) - (D + E)
where
Marginal note:Deduction of carryforward
(2)For the purpose of computing an individual’s tax payable under this Part for a taxation year, there may be deducted the lesser of
(a)the amount determined under subsection (1) in respect of the individual at the end of the preceding taxation year, and
(b)the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of sections 118 to 118.07, 118.3 and 118.7).
(3)[Repealed, 2007, c. 2, s. 24]
Marginal note:Change of appropriate percentage
(4)For the purpose of determining the amount that may be deducted under subsection (2) in computing an individual’s tax payable for a taxation year, in circumstances where the appropriate percentage for the taxation year is different from the appropriate percentage for the preceding taxation year, the individual’s unused tuition, textbook and education tax credits at the end of the preceding taxation year is deemed to be the amount determined by the formula
A/B × C
where
Marginal note:Credit for interest on student loan
118.62For the purpose of computing an individual’s tax payable under this Part for a taxation year, there may be deducted the amount determined by the formula
A × B
where
Marginal note:Credit for EI and QPIP premiums and CPP contributions
118.7For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted the amount determined by the formula
A × B
where
(a)the total of all amounts each of which is an amount payable by the individual as an employee’s premium or a self-employment premium for the year under theEmployment Insurance Act, not exceeding the maximum amount of such premiums payable by the individual for the year under that Act,
(a.1)the total of all amounts each of which is an amount payable by the individual as an employee’s premium for the year under theAct respecting parental insurance, R.S.Q., c