The tax treatment of a student loan depends on whether it is a "forgivable loan" or a "repayable award." CRA describes the distinction in detail.

3.25 ... [A] fellowship generally refers to an amount paid or benefit given for the purpose of advancing a person's education. As such, it is...

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• Amounts awarded to an employee are considered employment income rather than scholarships or bursaries (paras. 3.11-3.13).
• Amounts awarded prior...

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Scholarships and bursaries are amounts paid or benefits given to students to enable them to pursue their education. The term bursary is not...

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Travel expenses are typically allowable research expenses, but if the researcher establishes a temporary base away from home then the taxpayer may...

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Payments made out of a grant to a co-researcher are research grants under s. 56(1)(o) and payments to an employee are not. Payments to a student...

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For the purposes of paragraph 56(1)(o), a research grant is not considered to be received at any time if all of the following circumstances...

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Grants given to a person outside of a corporation's or university's own organization are considered to be research grants under s. 56(1)(o)...

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CRA adopts a definition of research set out in Ghali: "a set of scientific, literary and artistic works and activities having as its purpose the...

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The deduction [under s. 110(1)(g) by way of s. 56(1)(r)] applies only to tuition assistance and not to other types of assistance a student may...

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After noting that education-related expenses paid by an employer are considered employment income (at paras. 3.11-3.12), CRA stated:

3.13 Where a...

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