Income Tax Act — I-3.3 146.1
 a special allowance is payable under the Children’s Special Allowances Act , means the department, agency or institution that maintains the beneficiary or the public trustee or public curator of the province in which the beneficiary resides; ( responsable public ) qualified investment for a trust governed by a registered education savings plan means (a) an investment that would be described by any of paragraphs (a) to (d), (f) and (g) of the definition qualified investment in section 204 if the reference in that definition to “a trust governed by a deferred profit sharing plan or revoked plan” were read as a reference to “a trust governed by a registered education savings plan” and if that definition were read without reference to the words “with the exception of excluded property in relation to the trust”, (b) [Repealed, 2007, c. 29, s. 18] (c) a contract for an annuity issued by a licensed annuities provider where (i) the trust is the only person who, disregarding any subsequent transfer of the contract by the trust, is or may become entitled to any annuity payments under the contract, and (ii) the holder of the contract has a right to surrender the contract at any time for an amount that would, if reasonable sales and administration charges were ignored, approximate the value of funds that could otherwise be applied to fund future periodic payments under the contract, (d) an investment that was acquired by the trust before October 28, 1998, and (e) a prescribed investment; ( placement admissible ) qualifying educational program means a program at a post-secondary school level of not less than three consecutive weeks duration that requires that each student taking the program spend not less than ten hours per week on courses or work in the program; ( programme de formation admissible ) refund of payments at any time under a particular registered education savings plan means (a) a refund at that time of a contribution that had been made at a previous time, if the contribution was made (i) otherwise than by way of a transfer from another registered education savings plan, and (ii) into the particular plan by or on behalf of a subscriber under the particular plan, or (b) a refund at that time of an amount that was paid at a previous time into the particular plan by way of a transfer from another registered education savings plan, where the amount would have been a refund of payments under the other plan if it had been paid at the previous time directly to a subscriber under the other plan; ( remboursement de paiements ) registered education savings plan or RESP means (a) an education savings plan registered for the purposes of this Act, or (b) a registered education savings plan as it is amended from time to time but, except for the purposes of subsections 146.1(7) and 146.1(7.1) and Part X.4, a plan ceases to be a registered education savings plan immediately after the day as of which its registration is revoked under subsection 146.1(13); ( régime enregistré d’épargne-études ) RESP annual limit [Repealed, 2007, c. 29, s. 18] specified educational program means a program at a post-secondary school level of not less than three consecutive weeks duration that requires each student taking the program to spend not less than 12 hours per month on courses in the program; ( programme de formation déterminé ) specified plan means an education savings plan (a) that does not allow more than one beneficiary under the plan at any one time, (b) under which the beneficiary is an individual in respect of whom paragraphs 118.3(1)(a) to (b) apply for the beneficiary’s taxation year that ends in the 31st year following the year in which the plan was entered into, and (c) that provides that, at all times after the end of the 35th year following the year in which the plan was entered into, no other individual may be designated as a beneficiary under the plan; ( régime déterminé ) subscriber under an education savings plan at any time means (a) e