That Bill C-294, in Clause 1, be amended by replacing lines 10 to 15 on page 1 with the following:
    
      
  “(A)  the taxpayer is, in that month, a registered participant with, or member of,
      (I)  a sports team or recreation program of the employer in respect of which membership or participation is restricted to persons under 21 years of age, or
      (II) a sports team or recreation program of a college or university,”