An award was given by an institute attached to a Canadian university, which recognized "educators in Canada who have demonstrated innovation and excellence in promoting XX." CRA stated:
[In] determining whether a prize is recognized by the general public ... Canada Revenue Agency considers evidence that suggests a high level of public awareness of the prize which could include the extent to which any public announcement or receipt of the prize is widely publicized by the media and whether the prize was available to a broad base of applicants. ... [I]t appears that the Award meets the general requirements of a prescribed prize for the purposes of the Act.
...[Respecting] whether a prize can be regarded as compensation for services rendered [CRA stated] ... in most cases, the award will not be presented to a teacher as compensation for services rendered or to be rendered.
3 August 1995 External T.I. 5-951415 -
The Prime Minister's awards for teaching excellence in science, technology and mathematics are prescribed prizes.
15 February 1994 T.I. 933395 (C.T.O. "Canada Council Grants as Prescribed Prizes")
The following prizes and awards made by the Canada Council are prescribed prizes: The Virginia P. Moore prize, the Petro-Canada award for media arts, the Sir Ernest MacMillan Memorial prize in coral conducting, the Jean-Marie Beaudet award, the Jules Leger prize, the Jacqueline Lemieux prize, and the Sylva Gelber Foundation Award.
17 December 1990 T.I. (Tax Window, Prelim. No. 3, p. 27, ¶1129)
Listing of prizes granted by the Canada Council which meet the criteria.