Other prescribed requirements — tax credits for individuals

1 For the purposes of sections 118 (1) (d), 119 (1) (d) and 119.1 (1) (d) of the Income Tax Act, the prescribed requirement is that, while the individual was registered in an eligible recognized program or eligible training program, the individual was not

(a) enrolled under section 3 of the School Act,

(b) registered under section 13 of the School Act, or

(c) attending an independent school, as defined in the Independent School Act, or an educational institution operated by the government of Canada or by a band, as defined in the Indian Act (Canada).