s. 1
— Definitions
In this regulation:
s. 1
— Act
Act means the Income Tax Act;
s. 1
— teaching assistant
teaching assistant means an individual who
s. 1(a)
is paid to assist a teacher in a qualifying school in carrying out the teacher's responsibilities and duties, and
s. 1(b)
works under the general supervision of a teacher, principal, vice principal or director of instruction of the qualifying school.
s. 2
— Prescribed classes of individuals
For the purposes of paragraph (b) of the definition of "eligible coach" in section 4.36 (1) of the Act, the following classes of individuals are prescribed:
s. 2(a)
principals, vice principals and directors of instruction of qualifying schools;
s. 2(b)
teaching assistants.