Section 146.02

Subsection 146.02(1)

Eligible Amount

Paragraph (f)

Administrative Policy

23 March 2000 Internal T.I. 2000-0003277 F - INTERNE ET REP

qualification of a medical intern

A doctor who was pursuing his training in the workplace (a hospital) as an intern, met the Lifelong Learning Plan (LLP) requirement of enrollment in a qualifying educational program as defined in s. 118.6(1) and would qualify for the LLP if considered by the connected university to be enrolled full-time.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 146.02 - Subsection 146.02(1) - Repayment Period repayment period for the medical intern began at the start of the third calendar year of his participation period 79

Repayment Period

Administrative Policy

22 January 2004 Internal T.I. 2003-0052121I7 F - Régime d'éducation permanente - période de rembour

actual date of repayment is not taken into account

In 2001, an individual withdrew $4,000, being an eligible amount, from her RRSP under an LLP and then, in 2002, contributed $2,000 to her RRSP as a repayment under the LLP.

In finding that $3,000 withdrawn by her from her RRSP in 2003 could be an eligible amount, notwithstanding the $2,000 repayment in 2002, CCRA indicated that the "repayment period" definition refers to a deduction under s. 118.6(2) and does not take into account the date of a repayment.

23 March 2000 Internal T.I. 2000-0003277 F - INTERNE ET REP

repayment period for the medical intern began at the start of the third calendar year of his participation period

An intern who was eligible for the Lifelong Learning Plan (LLP) and began participating in that program at the start of his internship would have a repayment period beginning at the start of the third calendar year of the intern's participation period, pursuant to s. (a)(i) of the definition of repayment period in s. 146.02(1) given inter alia that he was not entitled to the tax credit provided under s. 118.6(2) because he was remunerated as an intern.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 146.02 - Subsection 146.02(1) - Eligible Amount - Paragraph (f) qualification of a medical intern 51