TABLE 1.

Comparison of current RFS programs and their terms, by province and territory

	NL	PEI	NS	NB	QC	ON	MB	MBa	SK	AB	BC	NT	NU
Year of Current Program Origin	2002	2000	2000	2000	2001	2000	2001	2001	2000	2005	2001	2000	2003
Incentive Type
Bursary	✓		✓	✓					✓	✓		✓	✓
Grant		✓					✓	✓
Loan forgiveness											✓
Scholarship					✓
Tuition reimbursement						✓
Awarding Body
Provincial department of health	✓	✓	✓	✓	✓	✓						✓	✓
Provincial student aid department							✓	✓			✓
Independent body									✓	✓
Tax Status
Tax exempt	✓									✓	✓
Tax deductible				✓	✓		✓	✓				✓
Taxable income		✓	✓			✓			✓				✓
Leave
Maternity	✓	✓	✓	✓	✓	✓	✓	✓	✓	✓	✓	✓	✓
Medical/compassionate	✓	✓	✓	✓	✓	✓	✓	✓	✓	✓	✓	✓	✓
Deferral Considered For
Compassionate reasons	✓	✓		✓	✓		✓	✓	✓	✓	✓	✓	✓
Further training	✓	✓		✓	✓			✓	✓	✓	✓	✓	✓
Penalty
None											✓
Repay funding		✓		✓						✓
Repay/interest from default						✓		✓
Repay/interest from receipt	✓		✓		✓		✓		✓			✓	✓
Fees						✓
Fulfillment Rate (%)	**	89	**	90 –95	**	**	**	**	**	**	**	**	**
Program Evaluated	✓*						✓

RFS = Return for service; ^a Refers to an Aboriginal-specific RFS program; * In progress; ** Unknown or unavailable information