Section 118.62

Table of Contents

Administrative Policy

29 November 2000 Internal T.I. 2000-0051437 F - PROGRAMME SPRINT

Loans granted pursuant to the “S.P.R.I.N.T.” program was created by a Ministerial order issued by the Quebec Ministry of Social Solidarity...

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29 September 2020 External T.I. 2018-0757501E5 F - Crédit pour intérêts sur les prêts étudiants

A Quebec post-secondary student loan program provided for an initial 12-month “full exemption period” (in which the Quebec government paid the...

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29 October 2003 External T.I. 2003-0033435 F - CREDIT POUR INTERET SUR PRETS ETUDIANTS

In responding to questions in this regard, CCRA stated

[S]ection 118.62 will apply to interest accrued before the 1998 taxation year on a...

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16 November 2001 Internal T.I. 2001-0099927 F - INTERETS PAYES SUR PRET POUR ORDINATEUR

The interest paid by a Quebec student on a loan for the purchase of a microcomputer obtained under the loan guarantee program administered by the...

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