Line 130 – Scholarships, fellowships, bursaries, study grants, and artists' project grants (awards)
The total amount of the award (scholarship, fellowship, or bursary) that is received by you as a student with respect to your enrolment in a program that entitles you to claim the education amount qualifies for the scholarship exemption.
If you are not eligible for the full-time or part-time education amount, and have no artists' project grants, report only the part of the post-secondary award that is more than $500 on line 130.
If you are enrolled full-time and can claim the full-time education amount, 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 can claim the part-time education amount, the scholarship exemption is to the tuition fees and costs incurred for 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 education amount, and the scholarship exemption, only if it leads to a college or CEGEP diploma, or a bachelor, masters or doctoral degree (or an equivalent degree). Accordingly, 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 entitled to the education amount. Do I have to report this income on my return?
Yes. Total all the amounts you received in 2016 (box 105 of your T4A slips). Since you cannot claim the education amount, report only the amount that 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. You can claim a $500 exemption or you can claim expenses incurred to produce a literary, dramatic, musical, or artistic work against this income. Total all the amounts you received in 2016 (box 105 of your T4A slips). 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 entitled to the education amount in respect of these amounts, enter on line 130 the part of these amounts that is more than $500.
Forms and publications
- Guide T5000, General Income Tax and Benefit Guide
- Guide P105, Students and Income Tax
- Income tax folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance
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