Yes, because it's possible for a student to be a part-time student—for example, in January, February, March, and April—then go off for the summer and come back as a full-time student.
On December 5th, 2006. See this statement in context.
On December 5th, 2006. See this statement in context.
December 5th, 2006 / 10:45 a.m.
Director, Tax Legislation Division, Tax Policy Branch, Department of Finance
Yes, because it's possible for a student to be a part-time student—for example, in January, February, March, and April—then go off for the summer and come back as a full-time student.
See context to find out what was said next.