Income Tax Act — I-3.3 146.02
 student (as defined in subsection 118.6(1)) in respect of at least three months in the year, if that definition were read without reference to its subparagraph (a)(ii), (ii) at the beginning of the fourth calendar year within the participation period if, in each of the third and fourth calendar years within the participation period, (A) for calendar years before 2017, the person would not be entitled to claim an amount under subsection 118.6(2) (as it read in the year) in respect of at least three months in the year, if that subsection were read without reference to paragraph (b) of the description of B in that subsection, and (B) for calendar years after 2016, the person would not be a qualifying student (as defined in subsection 118.6(1)) in respect of at least three months in the year, if that definition were read without reference to its subparagraph (a)(ii), (iii) at the beginning of the fifth calendar year within the participation period if, in each of the fourth and fifth calendar years within the participation period, (A) for calendar years before 2017, the person would not be entitled to claim an amount under subsection 118.6(2) (as it read in the year) in respect of at least three months in the year, if that subsection were read without reference to paragraph (b) of the description of B in that subsection, and (B) for calendar years after 2016, the person would not be a qualifying student (as defined in subsection 118.6(1)) in respect of at least three months in the year, if that definition were read without reference to its subparagraph (a)(ii), and (iv) in any other case, at the beginning of the sixth calendar year within the participation period; and (b) that ends at the end of the participation period. ( période de remboursement ) Rule of application (2) For the purpose of the definition eligible amount in subsection (1), a particular person is deemed to be the only person in respect of whom a particular amount was designated under paragraph (b) of that definition if (a) an individual received the particular amount; (b) the individual files a prescribed form with the Minister in which the particular person is specified in connection with the receipt of the particular amount; (c) the particular amount would be an eligible amount of the individual if (i) that definition were read without reference to paragraphs (b) and (e) of that definition, and (ii) each reference in the portion of that definition after paragraph (d) to “designated person” were read as “individual” or “individual’s spouse or common-law partner”; and (d) the Minister so permits. Repayment of eligible amount (3) An individual may designate a single amount for a taxation year in prescribed form filed with the individual’s return of income for the year if the amount does not exceed the lesser of (a) the total of all amounts (other than excluded premiums, repayments to which paragraph (b) of the definition excluded withdrawal in subsection (1) applies and amounts paid by the individual in the first 60 days of the year that can reasonably be considered to have been deducted in computing the individual’s income, or designated under this subsection, for the preceding taxation year) paid by the individual in the year or within 60 days after the end of the year under a retirement savings plan that is at the end of the year or the following taxation year a registered retirement savings plan under which the individual is the annuitant, and (b) the individual’s LLP balance at the end of the year. If portion of eligible amount not repaid (4) There shall be included in computing an individual’s income for a particular taxation year that begins after 2000 the amount determined by the formula [(A - B - C)/(10 - D)] - E where A is (a) nil, if (i) the individual died or ceased to be resident in Canada in the particular year, or (ii) the beginning of the particular year is not included in a repayment period of the individual, and (b) in any other case, the total of