米娅 2010年3月20日 21:10:07
When is this type of income taxable?
As long as you are eligible for the education amount and the scholarship, bursary, or fellowship is related to the education program that qualifies you for the education amount, you don't have to report it as income.
If you are not eligible for the education amount, the first $500.00 is not taxable, but anything above that is taxable.
大意为，如果你有资格报education amount方面的税，那么相关的scholarship, bursary, or fellowship就不用报税。
上文用到Education amounts，下面链接是官方网站对Education amounts的解释，简单的说，就是你所学的课程使你有资格作为学生报教育方面的税：
A to Z index
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.
A research grant is money you are given to pay for your expenses needed to carry out a research project.