Line 13010 – Scholarships, fellowships, bursaries, and study grants (awards)
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, masters or doctoral degree (or an equivalent degree). Post-doctoral fellowships are taxable.
To claim a scholarship exemption, you must be enrolled in an educational program in which you are a qualifying student in 2018, 2019 or 2020.
If you are considered a full-time qualifying student for 2018, 2019 or 2020, post-secondary school scholarships, fellowships and bursaries received are not taxable up to the total amount required to support you in the program.
To determine what portion of your award was intended to support your enrolment, you should 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
If you have received a scholarship, fellowship, or bursary related to a part-time program for which you are a part-time qualifying student for 2018, 2019 or 2020, the scholarship exemption is equal to the tuition paid plus the costs of program-related materials. Go to Scholarship exemption – Part-time enrolment for help with calculating the exemption amount.
For more information, see Income tax folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance.
I have an amount in box 105 of my T4A slip from a university. I was not considered a full-time qualifying student. Do I have to report this income on my return?
Only if the total of all the amounts you received in 2019 (box 105 of your T4A slips) is more than $500.
I have a couple of T4A slips totalling $5,000 for some artists' project grants I received. Do I have to claim the whole amount as income this year?
No. If the total of all the amounts you received in 2019 (box 105 of your T4A slips) is $5,000, you can claim a $500 exemption or you can claim expenses incurred to produce a literary, dramatic, musical, or artistic work against this income. Report on line 13010 the amount that is more than $500 or your expenses, whichever you prefer.
Completing your tax return
You need to complete and submit Line 2 of Schedule 11 for the final calculation to be entered on your income tax and benefit return. If you received scholarships, fellowships, or bursaries, enter the part of these amounts that is more than $500 on line 13010.
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