Words and Phrases - "period"
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...
7 April 2005 Internal T.I. 2005-0110991I7 F - Frais de garde d'enfants
“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....
Words and Phrases
period