Words and Phrases - "post-secondary"
30 September 2003 External T.I. 2003-0035725 F - MONTANT RELATIF AUX ETUDES
Summary Under
Tax Topics - Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Student - Paragraph (d)meaning of post-secondary
Regarding the provision of courses such as photography, English immersion or computer courses offered to the general public, where there were no...
Words and Phrases
post-secondaryLocations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Student - Paragraph (a) | portion of month can be counted provided that 12 hours (including course practical work) expended in that portion | 152 |
GST/HST Memorandum 20-2 “Public Colleges” December 2019
Meaning of “post-secondary”
5. In order for a college or technical institute to qualify as post-secondary, its normal admission standards must...