18 February 2021 Internal T.I. 2014-0554901I7 F - Bourses d’études -- summary under Paragraph 56(1)(n)

Regarding the tax treatment of financial assistance offered by the Ministère de la Santé et des Services sociaux du Québec ("MSSS") to students admitted to the Master's program in advanced pharmacotherapy, the Directorate referred to the comments in the Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance including of scholarships, training allowances and circumstances in which amounts received may not be employment income.