Russell – Tax Court of Canada finds that research assistance to an undergraduate student was not employment income

The dominant character of payments (funded partly by an NSERC grant) made to an undergraduate student doing research on an undergraduate thesis under supervision of a professor/researcher was found by Visser J to be financial assistance rather than compensation for the research work, so that they were not employment income.

Neal Armstrong. Summary of Russell v. M.N.R., 2016 TCC 143 under s. 5(1).