Chabaud c. La Reine, 2012 DTC 1076 [at at 2856], 2011 TCC 438 (Informal Procedure) -- summary under Paragraph 56(1)(o)
Archambault J. found that "bursary" amounts that the taxpayer received from the University of Laval in connection with his postdoctoral fellowship...
Words and Phrases
research grant| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Substance | labels not deterinative | 64 |
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 172 | |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) | 308 |