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? After finding that the award came within s. 56(1)(o) as a research grant, CRA stated:
A student who was, immediately before travelling to Canada, a resident of the People's Republic of China and who stays in Canada only to continue the student’s education or training would not be taxable in Canada on the money received to cover the student’s maintenance and education expenses pursuant to Article 19 of the [Canada-PRC] Convention and may claim a deduction pursuant to ITA subparagraph 110(1)(f)(i).