A part-time student at a university registered for courses in 3 modules comprising one module per month of 2 consecutive days of 7.5 hours each, for a total of 45 hours per course. Each course generates 3 credits and leads to a degree. Do the courses meet the "3 consecutive weeks" requirement in order to qualify as a qualifying educational program? CRA stated:
[T]he term "program" used in the definition of "qualifying educational program" … refers to the program of study rather than to each individual course. A course offered in 3 modules with a module of 2 consecutive days per month could therefore qualify for the education tax credit under subsection 118.6(2) if the program otherwise qualifies as a qualifying educational program or a specified educational program in which the student must devote at least 12 hours per month, within the meaning of section 118.6.