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Versions of s. 118.6(1), definition “qualifying educational program”, para (a)

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2017-12-14 to present available View Source
    an amount received by the student as or on account of a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the student,
    Full text

    an amount received by the student as or on account of a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the student,

  2. 2005-05-13 to 2017-12-14 View Source
    ifan amount received by the student receives,as fromor on account of a personscholarship, withfellowship whomor bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the student is dealing at arm’s length, any allowance, benefit, grant or reimbursement for expenses in respect of the program other thanstudent,
    Full text

    an amount received by the student as or on account of a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by the student,

  3. 2004-08-31 to 2005-05-13 View Source

    if the student receives, from a person with whom the student is dealing at arm’s length, any allowance, benefit, grant or reimbursement for expenses in respect of the program other than