[...]
(8) Subject to subsection (10), no tax is payable under subsection (3) by an individual in respect of a residential property for a calendar year if a dwelling unit that is part of the residential property is, for the calendar year, the primary place of residence of
(b) a child of the individual or the individual’s spouse or common-law partner and the child occupies the residential property for the purposes of authorized study at a designated learning institution as defined in section 211.1 of the Immigration and Refugee Protection Regulations.
