25 July 2008 External T.I. 2008-0284861E5 F - Bourse post-doctorale -- summary under Paragraph 56(1)(n)

Before concluding that the taxpayer was required to include a post-doctoral fellowship under s 56(1)(n), CRA stated:

[A] bursary, scholarship or fellowship is included in paragraph 56(1)(n) if it enables a taxpayer to further the taxpayer’s academic career to the extent that the research is merely a means, however essential, to achieve that purpose. On the other hand, if the primary purpose of the award is to carry out research for its own sake (for example, to further knowledge in a particular field by discovering new facts, or by reinterpreting existing knowledge), the award is considered to be a research grant and is included under paragraph 56(1)(o).