Line 130 – Scholarships, fellowships, bursaries, study grants, and artists' project grants (awards)
Post-secondary school scholarships, fellowships, or bursaries are not taxable if you received them in 2017 for your enrolment in a program that entitled you to claim the full-time education amount in 2016 or if you are considered a full-time qualifying student for 2017 or 2018.
If you are not a qualifying student and you have received an award that is not an artists' project grants, you can reduce the amount you received by the $500 basic scholarship exemption, and put the remaining balance on line 130 of your tax return. The exemption is limited to the lesser of $500 or the amount you actually received.
Effective January 1, 2017, changes were made to the definition of a “qualifying student” to ensure that the scholarship exemption remained unaffected by the elimination of the education tax credit. For 2017 and later years, to claim a scholarship exemption, you must be enrolled in an educational program in respect of which you are a qualifying student in 2017 or in 2018, or were eligible for the education amount in 2016.
If you are enrolled full-time and can claim the full-time education amount in 2016, or if you are considered a full-time qualifying student for 2017 or 2018, post-secondary school scholarships, fellowships and bursaries received are not taxable up to the total amount required to support you in the program. Consideration must be given to: the duration of the program; any terms and conditions that apply to the award; and 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 could claim the part-time education amount for that program for 2016, or if you are a part-time qualifying student for 2017 or 2018, 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.
Prizes and awards you received as a benefit from your employment or in connection with a business are not eligible for the $500 tax-free amount.
If you received a research grant, see Line 104 – Other employment income.
A post-secondary program that consists principally 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.
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 2017 (box 105 of your T4A slips) is more than $500 on line 130 of your return.
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 2017 (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 130 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 return. If you received scholarships, fellowships, or bursaries and are not a qualifying student in respect of these amounts, enter on line 130 the part of these amounts that is more than $500.
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