Income Tax Regulations
Version of section 3503 from 2012-01-01 to 2018-06-20:
3503 For the purposes of subparagraph (a)(iv) of the definition qualified donee in subsection 149.1(1) of the Act, the universities outside Canada named in Schedule VIII are 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.]
- 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)
- 2011, c. 24, s. 83
- Date modified: