period

19 October 2004 Internal T.I. 2004-0094971I7 F - Programme de formation admissible -- summary under Qualifying Educational Program

The Directorate indicated that the word “period” in the pre-2004 version of para. (b) of the definition of “qualifying educational program” meant the length of time the student received income from an office or employment rather than the times at which duties of employment were performed.

7 April 2005 Internal T.I. 2005-0110991I7 F - Frais de garde d'enfants -- summary under Subclause (i)(B)(I)

Regarding the interpretation of the phrase "throughout a period of not less than 2 weeks in the year" in ss. (i)(B)(I) and (i)(C) of C in s. 63(2)(b), CRA stated:

period

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