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

• Federal: Line 13010
• Tax year: 2025| Prior tax years: 2024 and earlier

Report at line 13010 the taxable portion 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.

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

Who needs to report

You may need to report an amount on line 13010 if all of the following conditions apply:

• You received a scholarship, fellowship, bursary, artists’ project grant, or a prize for achievement in a field you ordinarily carry one during the tax year

  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.

• The amount was not received in connection with your employment or in the course of business

• The total amount received exceed your scholarship exemption

• What is the 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.

Amounts that are not taxable

The following amounts are not taxable:

• Elementary and secondary school scholarships and bursaries are not taxable.

• 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).

How much to report

You generally report only the part that is more than your scholarship exemption.

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.

Once you know whether or not you are a qualifying student, follow these steps to calculate the amount you need to report on line 13010.

1. Calculate your total amount received

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

2. Determine if you are a qualifiying student

   You are generally considered a qualifying student if you are enrolled in a qualifying educational program at a designated educational institution during the period the award was intended to support.

   A qualifying educational program is a program that:

   • lasts at least three consecutive weeks; and
   • 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:

   • on a full-time basis; or
   • on a part-time basis.

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

   • If you are not a qualifying student: Option 1

     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.

   • You are a qualifying student: Option 2

      If you are considered a qualifying student continue to Step 3 - Determine your scholaship exemption

3. Calculate the taxable amount you need to report

    

   Total amount eceived

   (add up the amounts shown in box 105 of all your T4A slips for the year)

   −

   Scholarship exemption

    

   =

   Taxable amount

   (if the result is negative, enter $0)

Determine your 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.

Special rule for 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, see Artists' project grants.

How to report

Report the amount on your federal tax return

On line 13010 of your federal tax return, enter the taxable scholarships, fellowships, bursaries, and artists' project grants amount that you determined under how much to report.

Keeping your supporting documents

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

• Federal income tax and benefit information
• Guide P105, Students and Income Tax
• Income tax folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance
• Income Tax Folio S4-F14-C1, Artists and Writers

• Students
• Completing Schedule 11
• Line 10400 – Net research grants
• Line 32300 – Your tuition, education, and textbook amounts
• Artists' project grants