Income Tax Act — I-3.3 146.1
Definitions 146.1 (1) In this section, accumulated income payment under an education savings plan means any amount paid out of the plan, other than a payment described in any of paragraphs (a) and (c) to (e) of the definition trust , to the extent that the amount so paid exceeds the fair market value of any consideration given to the plan for the payment of the amount; ( paiement de revenu accumulé ) beneficiary , in respect of an education savings plan, means a person, designated by a subscriber, to whom or on whose behalf an educational assistance payment under the plan is agreed to be paid if the person qualifies under the plan; ( bénéficiaire ) contribution to an education savings plan does not include an amount paid into the plan under or because of (a) the Canada Education Savings Act or a designated provincial program, or (b) any other program that has a similar purpose to a designated provincial program and that is funded, directly or indirectly, by a province (other than an amount paid into the plan by a public primary caregiver in its capacity as subscriber under the plan); ( cotisation ) designated provincial program means (a) a program administered pursuant to an agreement entered into under section 12 of the Canada Education Savings Act , or (b) a program established under the laws of a province to encourage the financing of children’s post-secondary education through savings in registered education savings plans; ( programme provincial désigné ) educational assistance payment means any amount, other than a refund of payments, paid out of an education savings plan to or for an individual to assist the individual to further the individual’s education at a post-secondary school level; ( paiement d’aide aux études ) education savings plan means an arrangement entered into between (a) any of the following, namely, (i) an individual (other than a trust), (ii) an individual (other than a trust) and the spouse or common-law partner of the individual, (iii) a public primary caregiver of a beneficiary, (iv) an individual (other than a trust), who is a legal parent of a beneficiary, and the individual’s former spouse or common-law partner, who is also the legal parent of a beneficiary, and (v) the Minister designated for the purposes of the Canada Education Savings Act , and (b) a person (in this definition referred to as the “promoter”) under which the promoter agrees to pay or to cause to be paid educational assistance payments to or for one or more beneficiaries; ( régime d’épargne-études ) post-secondary educational institution means (a) an educational institution in Canada that is described in paragraph (a) of the definition designated educational institution in subsection 118.6(1), or (b) an educational institution outside Canada that provides courses at a post-secondary school level and that is (i) a university, college or other educational institution at which a beneficiary was enrolled in a course of not less than 13 consecutive weeks, or (ii) a university at which a beneficiary was enrolled on a full-time basis in a course of not less than three consecutive weeks; ( établissement d’enseignement postsecondaire ) post-secondary school level includes a program of courses, at an institution described in subparagraph (a)(ii) of the definition designated educational institution in subsection 118.6(1), of a technical or vocational nature designed to furnish a person with skills for, or improve a person’s skills in, an occupation; ( niveau postsecondaire ) pre-1972 income [Repealed, 1998, c. 19, s. 38(1)] promoter , of an arrangement, means the person described as the promoter in the definition education savings plan ; ( promoteur ) public primary caregiver , of a beneficiary under an education savings plan in respect of whom 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