Budget Implementation Act, 2004, No. 2 (S.C. 2005, c. 19)
Full Document:
- HTMLFull Document: Budget Implementation Act, 2004, No. 2 (Accessibility Buttons available) |
- PDFFull Document: Budget Implementation Act, 2004, No. 2 [1381 KB]
Assented to 2005-05-13
Co-ordinating Amendment
Marginal note:Bill C-23
65. If Bill C-23, introduced in the 1st session of the 38th Parliament and entitled the Department of Human Resources and Skills Development Act, receives royal assent and section 81 of that Act comes into force on or before the day on which this Act receives royal assent, then, on that day, paragraph (c) of the definition “qualifying educational program” in subsection 118.6(1) of the Income Tax Act, as enacted by subsection 25(1) of this Act, is replaced by the following:
(c) an amount that is received by the student in the year under a program referred to in subparagraph 56(1)(r)(ii) or (iii), a program established under the authority of the Department of Human Resources and Skills Development Act or a prescribed program;
- Date modified: