Words and Phrases - "bursary"
9 May 2006 Internal T.I. 2006-0176371I7 F - Bourses d'études ou d'entretien
payments (made by application against student loans) were “given to students who need financial assistance to continue their education” and, thus, were bursaries
After stating that “bursaries are grants given to students who need financial assistance to continue their education,” CRA found that...
Words and Phrases
bursary| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | bursaries “received” by students even though required to be applied directly to their loans | 119 |
Chabaud c. La Reine, 2012 DTC 1076 [at at 2856], 2011 TCC 438 (Informal Procedure)
Archambault J. found that "bursary" amounts that the taxpayer received from the University of Laval in connection with his postdoctoral fellowship...
| 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)(o) | 50 |
Simser v. Canada, 2005 DTC 5001, 2004 FCA 414
Funds received by the taxpayer, who was profoundly deaf and studying to be lawyer, pursuant to the Special Opportunities Grant for Disabled...
Words and Phrases
bursary| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(u) | 112 |
Mbarga v. The Queen, 2005 DTC 1447, 2005 TCC 595 (Informal Procedure)
An amount paid by Alberta Human Resources and Employment directly to the University of Calgary to enable the taxpayer to take a technology program...