Chabaud c. La Reine, 2012 DTC 1076 [at at 2856], 2011 TCC 438 (Informal Procedure) -- summary under Paragraph 56(1)(o)

By services, 28 November, 2015

Archambault J. found that "bursary" amounts that the taxpayer received from the University of Laval in connection with his postdoctoral fellowship at that university were not research "grants" (which had been judicially defined as financial assistance) because they instead represented consideration for (employment) services rendered by the taxpayer.

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Topic
Income Tax Act - s. 56(1)(o)
Words and phrases
research grant
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338248
Extra import data
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