xmYang

经过努力搜索，终于在CRA的网站上找到了关于bursary和scholarship的报税规定。
http://www.cra-arc.gc.ca/tax/individuals/topics/income-tax/return/completing/reporting-income/lines101-170/130/scholarship-e.html

我理解如果你是fulltime的student，你一分都就不用报。是否正确，还请大家讨论。

     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.

Artists' project grants
If you received an artist’s project grant that you used in producing a literary, dramatic, musical, or artistic work, you can claim an exemption or your expenses, whichever you prefer. If you claim the exemption, total all the amounts you received in the year (box 28 of your T4A slips) and report the amount that exceeds $500 on line 130 of your return.

If you claim expenses, total all the amounts you received in the year (box 28 of your T4A slips) and report the amount that exceeds your expenses on line 130 of your return. Attach a list of the expenses to your return.

The exemption or expenses you claim cannot be more than the grant. In addition, you cannot claim:

• personal living expenses while you were at your usual place of residence
  
• expenses for which you can be reimbursed
  
• expenses you can otherwise deduct on your tax return.
  

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.

For more information, see IT75, Scholarships, Fellowships, Bursaries, Prizes, Research Grants and Financial Assistance.

Frequently asked questions

  I have an amount in box 28 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 2007 (box 28 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 2007 (box 28 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

  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.

If you received an artists' project grant, enter the total of these amounts (box 28 of your T4A slips) less your allowable exemption or expenses, if any, on line 130.