research

S1-F2-C3 - Scholarships, Research Grants and Other Education Assistance -- summary under Paragraph 56(1)(o)

Summary Under
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(o)

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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research

Ghali v. Canada, 2005 DTC 5472, 2004 FCA 60 -- summary under Paragraph 56(1)(o)

Full Title
Ghali v. Canada, 2005 DTC 5472, 2004 FCA 60
Summary Under
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(o)

The taxpayer, an associate professor at the University of Laval, received a subsidy from the University during his sabbatical year (which was...

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