Income Tax Act — I-3.3 146.02
ile the individual was resident in Canada and in a calendar year if (i) the particular amount would be an eligible amount of the individual if the definition eligible amount were read without reference to paragraphs (g) and (h) of that definition, (ii) a payment (other than an excluded premium) equal to the particular amount is paid by the individual under a retirement savings plan that is, at the end of the taxation year of payment, a registered retirement savings plan under which the individual is the annuitant, (iii) the payment is made before the particular time that is, (A) if the individual was not resident in Canada at the time the individual filed a return of income for the taxation year in which the particular amount was received, the earlier of (I) the end of the following calendar year, and (II) the time at which the individual filed the return, and (B) in any other case, the end of the following calendar year, and (iv) the payment (and no other payment) is designated under this subparagraph as a repayment of the particular amount in prescribed form filed with the Minister on or before the particular time (or before such later time as is acceptable to the Minister). ( retrait exclu ) full-time student in a taxation year includes an individual to whom subsection 118.6(3) applies for the purpose of computing tax payable under this Part for the year or the following taxation year. ( étudiant à temps plein ) LLP balance of an individual at any time means the amount, if any, by which the total of all eligible amounts received by the individual at or before that time exceeds the total of (a) all amounts designated under subsection (3) by the individual for taxation years that ended before that time, and (b) all amounts each of which is included under subsection (4) or (5) in computing the individual’s income for a taxation year that ended before that time. ( solde REP ) participation period of an individual means each period (a) that begins at the beginning of a calendar year (i) in which the individual receives an eligible amount, and (ii) at the beginning of which the individual’s LLP balance is nil; and (b) that ends immediately before the beginning of the first subsequent calendar year at the beginning of which the individual’s LLP balance is nil. ( période de participation ) premium has the meaning assigned by subsection 146(1). ( prime ) qualifying educational program means a program at a designated educational institution, as defined in subsection 118.6(1), of not less than three consecutive months duration that requires that each student taking the program spend not less than ten hours per week on courses or work in the program and that is (a) of a technical or vocational nature designed to furnish a person with skills for, or improve a person’s skills in, an occupation, if the program is at an institution described in subparagraph (a)(ii) of that definition; and (b) at a post-secondary school level, in any other case. ( programme de formation admissible ) repayment period of an individual for a participation period of the individual in respect of a person designated under paragraph (b) of the definition eligible amount means the period, if any, within the participation period (a) that begins (i) at the beginning of the third calendar year within the participation period if, in each of the second and third 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), (ii) at the beginning of the f