Definitions and interpretation

1 In this regulation:

"Act" means the Income Tax Act;

"complete level 1", in relation to a program, means the completion of the level 1 requirements established by the Industry Training Authority and as amended from time to time for the program;

"complete level 2", in relation to a program, means the completion of the level 2 requirements established by the Industry Training Authority and as amended from time to time for the program;

"complete level 3", in relation to a program, means the completion of the level 3 requirements established by the Industry Training Authority and as amended from time to time for the program;

"complete level 4", in relation to a program, means the completion of the level 4 requirements established by the Industry Training Authority and as amended from time to time for the program;

"graduate" means

(a) in relation to an eligible recognized program set out in Schedule 1, to receive one of the following for completing the program:

(i)  a Certificate of Qualification;

(ii)  if a Certificate of Qualification is not granted for that program, a Certificate of Apprenticeship, and

(b) in relation to an eligible training program set out in section 4 (5) or in Schedule 2, to receive one of the following for completing the program:

(i)  a Certificate of Qualification;

(ii)  if a Certificate of Qualification is not granted for that program, a Certificate of Apprenticeship;

(iii)  an Inter-Provincial Red Seal Endorsement;

"work-based hours", in relation to a number of work-based hours completed, means work-based hours shown as completed on a transcript from the Industry Training Authority.

Prescribed eligible recognized programs

2 The recognized programs set out in Column 1 of Schedule 1 are prescribed for the purposes of the definition of "eligible recognized program" in section 116 of the Act.

Prescribed eligible training programs

3 The industry training programs set out in Column 1 of Schedule 2 are prescribed for the purposes of the definition of "eligible training program" in section 116 of the Act.

Level requirements

4 (1)  The level 1 requirements, if any, established for an eligible recognized program itemized in Column 1 of Schedule 1 are the requirements set out opposite that item in Column 2.

(2)  The level 2 requirements, if any, established for an eligible recognized program itemized in Column 1 of Schedule 1 are the requirements set out opposite that item in Column 3.

(3)  The level 3 requirements, if any, established for an eligible training program itemized in Column 1 of Schedule 2 are the requirements set out opposite that item in Column 2.

(4)  The level 4 requirements, if any, established for an eligible training program itemized in Column 1 of Schedule 2 are the requirements set out opposite that item in Column 3.

(5)  The level 5 requirement established for the following eligible training programs is to graduate from the program:

(a) hydraulic service mechanic;

(b) instrumentation and control technician;

(c) telecontrol technologist.

Other prescribed requirements — basic tax credit for individuals

5 For the purposes of section 118 (1) (d) of the Act, the prescribed requirement is that, while the individual was registered in an eligible recognized 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).