A Chinese student worked at the organization’s premises on a doctoral thesis and who was not enrolled in a Canadian university received a scholarship award from it. Was it exempt? Before going on to discuss a Treaty exemption, CRA stated:
[R]esearch grants that are received by an individual are included in income pursuant to paragraph 56(1)(o) of the ITA. A scholarship awarded to a student to complete a research project leading to a Ph.D. and other amounts received by the student to cover the student’s maintenance and study expenses while working on their doctoral dissertation would normally qualify as a research grant within the meaning of paragraph 56(1)(o) … .