jswizzle3737/ontario_laws_and_regs huggingface dataset:
Eligible Educational Institutions
 2. (1) The following institutions are eligible educational institutions for the purposes of this Regulation: 1. A university or college of applied arts and technology in Ontario, whose enrolment is counted for the purposes of calculating annual operating grants entitlements from the Government of Ontario. 2. The Michener Institute of Applied Health Sciences. 3. The Ontario College of Art and Design. 4. Redeemer University College.  O. Reg. 308/07, s. 1. (2) The institutions referred to in paragraphs 1 and 2 of subsection (1) and private career colleges registered under the Private Career Colleges Act
are eligible educational institutions in respect of qualifying leading edge technology education programs for the purposes of this Regulation.  O. Reg. 296/98, s. 2; O. Reg. 59/06, s. 2 (1). (3) The Ministry of Training, Colleges and Universities shall be deemed to be an institution that is an eligible educational institution in respect of an apprenticeship program that is a qualifying leading edge technology education program for the purposes of this Regulation.  O. Reg. 296/98, s. 2; O. Reg. 268/00, s. 2; O. Reg. 59/06, s. 2 (2). Eligible Employers
Transitional Rules — 2004 Ontario Budget
 4.1 (1) This section applies to a work placement that would otherwise be a qualifying leading edge technology work placement under section 4 if, (a) the work placement ended after May 18, 2004; (b) the work placement was under an apprenticeship program; and (c) on May 19, 2004, the student employed in the work placement was in the first 36 months of a qualifying leading edge technology education program.  O. Reg. 59/06, s. 4. (2) No portion of the work placement that was after May 18, 2004 shall be a qualifying work placement.  O. Reg. 59/06, s. 4. (3) If the work placement commenced after March 10, 2004, the portion of the work placement before May 19, 2004 shall be deemed to be a qualifying leading edge technology work placement, despite the number of weeks in that portion of the work placement, if the student was employed in that portion of the work placement for an average of at least 24 hours a week.  O. Reg. 59/06, s. 4.
Transitional Rules — 2004 Ontario Budget
 4.2 (1) Subject to subsection (2), a work placement that would otherwise be a qualifying leading edge technology work placement under section 4 is not a qualifying leading edge technology work placement if, (a) the initial work placement of the student with the employer commenced after May 18, 2004; and (b) the work placement was under an apprenticeship program.  O. Reg. 59/06, s. 4. (2) Subsection (1) does not apply in respect of a work placement of a student who was in an apprenticeship program on May 19, 2004 if the student was not in the first 36 months of a qualifying leading edge technology education program on that day.  O. Reg. 59/06, s. 4.
Transitional Rules — 2004 Ontario Budget
 4.3 A work placement that would otherwise be a qualifying leading edge technology work placement under section 4 is not a qualifying leading edge technology work placement if the student was first employed with the employer after October 25, 2004 and, (a) the work placement was not under an apprenticeship program; or (b) the work placement was under an apprenticeship program but, on May 19, 2004, the student employed in the work placement was not in the first 36 months of a qualifying leading edge technology education program.  O. Reg. 59/06, s. 4. Eligible Expenditures
Claim for Tax Credit
 6. A co-operative education tax credit may be deducted under subsection 8 (15) of the Act only after deducting any other amount required by the Act to be deducted first.  O. Reg. 296/98, s. 6. Partnerships
Partnerships
 7. (1) If an eligible employer is a member of a partnership and the partnership would qualify for a co-operative education tax credit for a taxation year if the partnership were an eligible employer, the portion of the co-operative education tax credit that may reasonably be considered to be the member’s share of the tax credit may be included in determining the amount of the member’s co-operative education tax credit for the same taxation year.  O. Reg. 330/97, s. 7 (1). (2) Despite subsection (1), a limited partner’s share of a partnership’s co-operative education tax credit shall be deemed to be nil.  O. Reg. 330/97, s. 7 (2).
Partnerships
 8. Omitted (provides for coming into force of provisions of this Regulation).  O. Reg. 330/97, s. 8.