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关于scholarships、fellowships、bursaries、grants的报税问题
米娅 2010年3月20日 21:10:07
我开始有疑问哪些grant(助学金)要报税,哪些不报,因为用quicktax.ca/student网上报税时见到这句话“Grants may or may not be taxable”,查了一下QuickTax Help(帮助),如下:
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:
Education amounts
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/323/dctn-eng.html

后来发现,有什么不明白最好到官方网站去查,比如关于grants的官方网站的解释:
A to Z index
http://www.cra-arc.gc.ca/azindex/menu-eng.html

通过上面的网页可以找到这个解释:

Line 130 - Scholarships, fellowships, bursaries, study grants, and artists' project grants
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/130/schlrshp-eng.html

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.

看了一下,理解为,收到的grants需要报税,如果你是税务部门认可的学生,scholarships、bursaries不用报税,现在还是有疑问什么是grants。   


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