Common types of income for students

Most income you receive is taxable and you have to include it on your Income Tax and Benefit Return.

The most common types of income you may receive as a student include:

  • employment income
  • tips and occasional earnings
  • investment income
  • registered education savings plan payments
  • scholarships, fellowships, bursaries, and study grants, including:
    • apprenticeship grants
    • research grants
    • artists’ project grants

You do not have to include the following as income:

  • your GST/HST credit, or related provincial or territorial program payments
  • Canada child benefit payments, or related provincial or territorial program payments
  • scholarships or bursaries eligible for the scholarship exemption
  • lottery winnings
  • most gifts and inheritances
The following section includes information on some of these types of income. For more information on these or other types of income, see the Federal Income Tax and Benefit Guide.


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