Simser v. Canada, 2005 DTC 5001, 2004 FCA 414 -- summary under Paragraph 56(1)(n)

Funds received by the taxpayer, who was profoundly deaf and studying to be lawyer, pursuant to the Special Opportunities Grant for Disabled Students With Permanent Disabilities, in order to help defray the costs of real time captioning and sign language interpretation during his attendance at a bar admission course, constituted a bursary for purposes of s. 56(1)(n). The reservation of the grant for students who attained a satisfactory scholastic standard (in addition to being in need of financial assistance) took the grant out of the realm of mere "accommodation", the obligation of the taxpayer to spend the funds on specific services did not alter the nature of the grant, and the grant accorded with various definitions of "bursary" which evoked the notion of financial assistance for needy students.