Scholarship Exemption – Part-time enrolment

Scholarships, fellowships, and bursaries received by you in the tax year related to a part-time program for which you are a part-time qualifying student for 2023, 2024, or 2025.

Line 1

Fees paid to the educational institution and costs of program-related material for the part-time program for which you are a part-time qualifying student for 2023, 2024, or 2025. Do not include costs and fees paid that you claimed for a scholarship exemption in a previous year.

Line 2

Enter the amount from line 1 or line 2, whichever is less.

Line 3

Line 1 minus line 2 (if negative, enter "0").

Line 4

Basic scholarship exemption.

$500.00

Line 5

Enter the amount from line 4 or line 5, whichever is less.

Line 6

Add lines 3 and 6. This is your total scholarship exemption.

Line 7

Calculation of amounts to be included in income for the tax year:

Total of all scholarships, fellowships, and bursaries received by you in the tax year in connection with your part-time enrolment in an educational program.

Line 8

Enter your scholarship exemption for the tax year from line 7 above.

Line 9

Line 8 minus line 9. This is the amount of scholarship, fellowship, and bursary income that you must include at line 13010 of your return (if negative, enter "0").

Line 10