Words and Phrases - "period"

a
88
b
44
c
78
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

19 October 2004 Internal T.I. 2004-0094971I7 F - Programme de formation admissible

Summary Under
Tax Topics - Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Educational Program
“period” referred to the times at which the individual was receiving income from employment

The Directorate indicated that the word “period” in the pre-2004 version of para. (b) of the definition of “qualifying educational program” meant the length of time the student received income from an office or employment rather than the times at which duties of employment were performed.

Words and Phrases
period in connection with

7 April 2005 Internal T.I. 2005-0110991I7 F - Frais de garde d'enfants

Summary Under
Tax Topics - Income Tax Act - Section 63 - Subsection 63(2) - Paragraph 63(2)(b) - Element C - Subparagraph (i) - Clause (i)(B) - Subclause (i)(B)(I)
“period of not less than 2 weeks” refers to 2 consecutive weeks

Regarding the interpretation of the phrase "throughout a period of not less than 2 weeks in the year" in ss. (i)(B)(I) and (i)(C) of C in s. 63(2)(b), CRA stated:

[T]he phrase "throughout a period of not less than 2 weeks in the year” in subclause (i)(B)(I) and subclause (i)(C) of the description of C in paragraph 63(2)(b) of the Act refers to two consecutive weeks.

Indeed, although the word "consecutive" is not present in the wording of the parts of that provision of the Act referred to above, we interpret the word "period" to mean a continuous and uninterrupted period of time.

Words and Phrases
period