Cases
Qing Gang K. Li v. The Queen, 94 DTC 6059, [1994] 1 CTC 28 (FCA)
The taxpayer, a Chinese citizen, entered Canada on a visitor's visa in 1984, and in 1987 married a Canadian citizen and applied for landed...
See Also
Gu v. MNR, 91 DTC 821 (TCC)
In order to secure funds required to complete his doctoral program at the University of Toronto, the taxpayer (who was a resident of China)...
Administrative Policy
24 June 2011 External T.I. 2011-0409741E5 F - Déductions d'impôt sur une bourse de recherche
A Chinese student worked at the organization’s premises on a doctoral thesis and who was not enrolled in a Canadian university received a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(o) | assistance received by unenrolled student towards Ph.D. thesis research assistance was a research grant under s. 56(1)(o) | 118 |