Definitions

1   In this regulation:

"Act" means the Income Tax Act;

"teaching assistant" means an individual who

(a) is paid to assist a teacher in a qualifying school in carrying out the teacher's responsibilities and duties, and

(b) works under the general supervision of a teacher, principal, vice principal or director of instruction of the qualifying school.

Prescribed classes of individuals

2   For the purposes of paragraph (b) of the definition of "eligible coach" in section 4.36 (1) of the Act, the following classes of individuals are prescribed:

(a) principals, vice principals and directors of instruction of qualifying schools;

(b) teaching assistants.