Line 13010 – Taxable scholarships, fellowships, bursaries, and artists’ project grants

Source URL

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-13000-other-income/line-13010-scholarships-fellowships-bursaries-artists-project-grants-awards.html

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

Personal income tax

Taxable scholarships, fellowships, bursaries, and artists' project grants – Personal income tax

Report at line 13010 the taxable amount of any scholarship, fellowship, bursary, or a prize for achievement in a field of endeavour ordinarily carried on by you (other than a prescribed prize) that was not received in connection with your employment or in the course of business that exceed your scholarship exemption.

Amounts you received may be shown in box 105 of your T4A slip. Box 105 shows the total amount received, not the taxable amount.

If you received a research grant, do not report it on line 13010. For more information, go to Line 10400 – Other employment income.


On this page

Completing your tax return

  1. Calculate your total amount received

    Add up the amounts shown in box 105 of all your T4A slips for the year.

  2. Determine your scholarship exemption

    Depending on your circumstances, you may be able to exclude all or part of these amounts from income (read the section Scholarship exemption below).

  3. Calculate the taxable amount

    Add up the amounts shown in box 105 of all your T4A slips for the year.

    Total received
    −
    Scholarship exemption
    =
    Taxable amount
    If the result is negative, enter $0.

  4. Report the amount (if any)

    Report the taxable amount at line 13010 of your return.

What is a scholarship, fellowship, or bursary

Scholarships, fellowships, and bursaries are amounts paid or benefits provided to help individuals advance their education.

A fellowship is generally awarded to a graduate student by a university, charity, or similar organization. Fellowships are commonly provided for doctoral or post‑doctoral studies, although their tax treatment depends on the recipient's circumstances. Post-doctoral fellowships are fully taxable and reported on line 13010.

The total amount received, including the value of non‑cash benefits (such as gift certificates or tuition certificates), is generally reported in box 105 of a T4A slip.

You may receive a T4A slip even if all or part of the amount is exempt from tax under the scholarship exemption. Box 105 shows the total amount paid, not the taxable amount.

A payer is generally required to issue a T4A slip if the total amount paid to, or on behalf of, an individual during the year is more than $500 or if tax was deducted.

Amounts that are not taxable

The following amounts are not taxable:

  • Elementary and secondary school scholarships and bursaries
  • A post-secondary scholarship, fellowship, or bursary may be fully exempt when you are a full‑time qualifying student and the award is intended to support your enrolment in the post‑secondary program
    • Alert: Info

    A post-secondary program that consists mainly of research is eligible for the scholarship exemption only if it leads to a college or CEGEP diploma, or a bachelor's, master's or doctoral degree (or an equivalent degree).

Who is a qualifying student

You are generally considered a qualifying student if you are enrolled in a qualifying educational program at a designated educational institution.

A qualifying educational program is a program that has both conditions:

  • It lasts at least three consecutive weeks
  • It requires students to spend 10 or more hours per week on courses or work in the program

Your educational institution determines whether you are enrolled to one or the other:

Whether you are a qualifying student, it affects how much of your scholarship, fellowship, or bursary you can exclude from income.

Scholarship exemption

The scholarship exemption is the portion of eligible scholarships, fellowships, bursaries, artists' project grants, and certain prizes that you do not have to include in income. You generally report only the part that is more than your scholarship exemption at line 13010.

To claim a scholarship exemption, you must be enrolled in an educational program in which you are a qualifying student for the academic period the award was intended to support.

Full‑time enrolment

Post-secondary school scholarships, fellowships, and bursaries are generally not taxable if you received them for your enrolment in a program for which you are considered a full-time qualifying student in the tax year, in the immediately preceding tax year, or in the following tax year.

Limitation based on intended support

The scholarship exemption will be limited to the extent that the award was intended to support the student's enrolment in the program. To determine what portion of your award was intended to support your enrolment, consider such factors as:

  • the duration of the program
  • any terms and conditions that apply to the award
  • the period for which support is intended to be provided by the award
Example – Full‑time qualifying student (fully exempt)

You received a scholarship for a post-secondary program and you are a full-time qualifying student for the academic period the award supported. The amount is generally fully exempt, so you would report $0 at line 13010.

Part‑time enrolment

If you received a scholarship, fellowship, or bursary related to a part time program for which you are a part-time qualifying student in the tax year, in the immediately preceding tax year, or in the following tax year, the scholarship exemption is limited to:

Tuition paid + Cost of program related materials

To calculate your scholarship exemption, go to Scholarship exemption – Part-time enrolment.

The CRA calculation chart helps you determine:

  • your eligible fees paid and costs of program-related materials

    Do not include costs and fees you already used to claim a scholarship exemption in a previous year.

  • the basic scholarship exemption of $500, to arrive at your total scholarship exemption, and then the amount to include at line 13010 (if negative, enter “0”)
Example – Part‑time qualifying student (limited exemption)

You received scholarships related to a part time program. After calculating your eligible fees, program related material costs, and the basic $500 exemption using the CRA chart, you determine that part of the amount is taxable. You report only the taxable portion at line 13010.

Students with a disability (part‑time treated as full‑time)

For the purpose of the scholarship exemption, a student may be treated as a full-time student even if they were enrolled part time, if they are eligible for the disability tax credit or meet the impairment certification conditions described in CRA guidance.

If you are treated as a full-time student for this purpose, your scholarship, fellowship, or bursary may be fully exempt, and you may not need to report an amount at line 13010.

If you are not a qualifying student

If you received an amount in box 105 of a T4A slip and you were not considered a qualifying student, you generally report only the part of the total of all such amounts you received in the year that is more than $500.

Any amount you received in the year that is more than $500 is taxable and must be reported at line 13010.

Artists' project grants

If you received an artists' project grant, you may be able to reduce the taxable amount by claiming the art production grant exemption. This exemption allows you to deduct certain eligible expenses you incurred to fulfill the conditions of the grant, and an additional amount of up to $500. Report only the remaining taxable amount, if any, at line 13010. For more information, go to Artists' project grants.

Example

You received a $5,000 artists' project grant. You incurred $4,200 in eligible project expenses. You may also claim the $500 art production grant exemption. Since your deductions fully offset the grant, $0 is reported at line 13010.

Keeping your supporting documents

Keep documents that support your scholarship exemption, such as award letters (terms and conditions) and enrolment information. Your exemption may depend on what the award was intended to support and the period it covers.

Do not send any supporting documents when you file your tax return. Keep them in case the CRA asks to see them later.

Frequently asked questions

  • Is a student loan a scholarship, fellowship, bursary, or research grant?

    A student loan is not a scholarship, fellowship, bursary, or research grant.

    Student loans must be repaid and are not reported in box 105 or included in income. Do not report them at line 13010.

    Interest paid on eligible student loans may be claimed at line 31900. For more information, go to Interest paid on your student loans.

  • Why did I receive a T4A slip if my scholarship may be exempt?

    You may receive a T4A slip showing an amount in box 105 even if none of the amount is taxable.

    Box 105 shows the total amount paid. You must determine whether any part of that amount is taxable after considering the scholarship exemption

  • Do I always have to report the amount in box 105?

    No. You report only the taxable part, if any.

    To determine the amount to report at line 13010, subtract your scholarship exemption from the total amount shown in box 105 of all your T4A slips. If the result is negative, enter $0.

  • Are scholarships and bursaries taxable?

    Scholarships and bursaries received for elementary or secondary school education are not taxable.

    Scholarships, fellowships and bursaries received for post-secondary education are generally not taxable if you are entitled to a full scholarship exemption.

    Amounts may be taxable if your scholarship exemption is limited, such as when you were a part-time qualifying student or not a qualifying student.

Related publications

Related topics


Qualifying educational program



Designated educational institution



Full-time student



Part-time student



Page details

2026-03-30