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我认为不用报,请看CRA网上的解释:
http://www.cra-arc.gc.ca/tax/ind ... /scholarship-e.html
Line 130 - Scholarships, fellowships, bursaries, study grants, and artists' project grants
Scholarships and bursaries are amounts paid or benefits given to students to enable them to pursue their education.
Fellowships are similar to scholarships and bursaries in that they are amounts paid or benefits given to persons to enable them to advance their education. The recipient is usually a graduate student and the payer is normally a university, charity, or similar body.
An artist's project grant is a scholarship, fellowship, bursary or prize used in producing a literary, dramatic, musical, or artistic work.
The full amount of scholarships, fellowships, or bursaries that are received by you as a student with respect to your enrolment in a program that entitles you to claim the education amount are not taxable and are no longer reported as income on your tax return.
If you are not eligible for the education amount, report on line 130 only the part of the post-secondary scholarships, fellowships or bursaries that is more than $500. |
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