Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 146.1(2)(g.1)(i)(B)

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2017-12-14 to present available View Source
    the individual has, before that time, attained the age of 16 years and is, at that time, enrolled as a student in a specified educational program at a post-secondary educational institution, and
    Full text

    the individual has, before that time, attained the age of 16 years and is, at that time, enrolled as a student in a specified educational program at a post-secondary educational institution, and

  2. 2007-06-22 to 2017-12-14 View Source
    the individual ishas, before that time, attained the age of 16 years and is, at that timetime, enrolled as a student in a qualifyingspecified educational program at a post-secondary educational institutioninstitution, and has at that time a mental or physical impairment the effects of which on the individual have been certified in writing, by a person described in paragraph 118.3(1)(a.2) in relation to the individual’s impairment, to be such that the individual cannot reasonably be expected to be enrolled as a full-time student, and
    Full text

    the individual has, before that time, attained the age of 16 years and is, at that time, enrolled as a student in a specified educational program at a post-secondary educational institution, and

  3. 2004-08-31 to 2007-06-22 View Source

    the individual is at that time enrolled as a student in a qualifying educational program at a post-secondary educational institution and has at that time a mental or physical impairment the effects of which on the individual have been certified in writing, by a person described in paragraph 118.3(1)(a.2) in relation to the individual’s impairment, to be such that the individual cannot reasonably be expected to be enrolled as a full-time student, and