Income Tax Act — I-3.3 118.6
 12 hours in the month on courses in the program, (b) if requested by the Minister, proves the enrolment by filing with the Minister a certificate in prescribed form issued by the designated educational institution and containing prescribed information, (c) in the case of an individual who is enrolled in a program (other than a program at the post-secondary school level) at a designated educational institution described in subparagraph (a)(i) of the definition designated educational institution or who is enrolled in a program at a designated educational institution described in subparagraph (a)(ii) of that definition, (i) has attained the age of 16 years before the end of the year, and (ii) is enrolled in the program to obtain skills for, or improve the individual’s skills in, an occupation, and (d) in the case of an individual who is enrolled at a designated educational institution described in paragraph (c) of the definition designated educational institution , is enrolled in a program that is at the post-secondary level; ( étudiant admissible ) specified educational program means a program that would be a qualifying educational program if the definition qualifying educational program were read without reference to the words “that provides that each student taking the program spend not less than 10 hours per week on courses or work in the program”. ( programme de formation déterminé ) (2) and (2.1) [Repealed, 2016, c. 7, s. 16] Students eligible for disability tax credit (3) For the purposes of subparagraph (a)(i) of the definition qualifying student in subsection (1), the reference to “full-time student” is to be read as “student” if (a) an amount may be deducted under section 118.3 in respect of the individual for the year; or (b) the individual has in the year a mental or physical impairment the effects of which on the individual have been certified in writing, to be such that the individual cannot reasonably be expected to be enrolled as a full-time student while so impaired, by a medical doctor, a nurse practitioner or, where the impairment is (i) an impairment of sight, by a medical doctor, a nurse practitioner or an optometrist, (i.1) a speech impairment, by a medical doctor, a nurse practitioner or a speech-language pathologist, (ii) a hearing impairment, by a medical doctor, a nurse practitioner or an audiologist, (iii) an impairment with respect to the individual’s ability in feeding or dressing themself, by a medical doctor, a nurse practitioner or an occupational therapist, (iii.1) an impairment with respect to the individual’s ability in walking, by a medical doctor, a nurse practitioner, an occupational therapist or a physiotherapist, or (iv) an impairment with respect to the individual’s ability in mental functions necessary for everyday life (within the meaning assigned by paragraph 118.4(1)(c.1)), by a medical doctor, a nurse practitioner or a psychologist. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 118.6; 1994, c. 7, Sch. II, s. 93, Sch. VIII, s. 57, c. 28, s. 28; 1996, c. 11, s. 95; 1997, c. 25, s. 28; 1998, c. 19, s. 27; 1999, c. 22, s. 37; 2001, c. 17, s. 98; 2002, c. 9, s. 36; 2003, c. 15, s. 76; 2005, c. 19, s. 25, c. 34, ss. 80, 81; 2007, c. 2, s. 23; 2011, c. 24, s. 30; 2013, c. 34, s. 252, c. 40, ss. 236, 238; 2016, c. 7, s. 16; 2017, c. 20, s. 19, c. 33, s. 45