Income Tax Regulations
3503 For the purposes of subparagraph 110.1(1)(a)(vi) and paragraph (f) of the definition total charitable gifts in subsection 118.1(1) of the Act, the universities outside Canada named in Schedule VIII are hereby prescribed to be universities the student body of which ordinarily includes students from Canada.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/90-411, s. 1
- SOR/94-686, s. 51(F)
- Date modified: