1The following definitions apply in this Act.
“auditor” means a person appointed under section 9. (vérificateur)
“eligible individual” means an individual who, on or after January 1, 2005, is enrolled at an educational institution referred to in paragraph 118.5(1)(a) or (c) of the Federal Act or is a student at a university referred to in paragraph 118.5(1)(b) of the Federal Act and who thereafter obtains a degree, diploma or certificate from an eligible institution.(particulier admissible)
“eligible institution” means an educational institution referred to in paragraph 118.5(1)(a) or (c) of the Federal Act or a university referred to in paragraph 118.5(1)(b) of the Federal Act. (établissement admissible)
“eligible tuition” means the tuition fees that are paid to an eligible institution in respect of an eligible individual and in respect of the 2005 calendar year or any subsequent calendar year. (frais de scolarité admissibles)
“Federal Act” means the Income Tax Act (Canada).(loi fédérale)
“Minister” means the Minister of Finance of New Brunswick and includes any person designated by the Minister to act on the Minister’s behalf.(ministre)
“Provincial Act” means the New Brunswick Income Tax Act.(loi provinciale)
“tax credit” means the tuition tax cash back credit.(crédit d’impôt)
“tax payable” means the amount that is the tax payable under the Provincial Act.(impôt payable)
“taxation year” means taxation year as defined in section 1 of the Provincial Act.(année d’imposition)
“tuition fees” means the fees for an individual’s tuition referred to in section 118.5 of the Federal Act.(frais de scolarité)