29 November 2000 Internal T.I. 2000-0051437 F - PROGRAMME SPRINT -- summary under Section 118.62

Loans granted pursuant to the “S.P.R.I.N.T.” program was created by a Ministerial order issued by the Quebec Ministry of Social Solidarity were therefore not granted under the terms of either the Canada Student Loans Act, the Canada Student Financial Assistance Act or similar provincial legislation, so that the interest on such loans did not qualify for the tax credit.