A Special Opportunities Grant for Disabled Students With Permanent Disabilities received by the taxpayer, who was permanently deaf and applied the grant to cover part of the costs of real time captioning and sign language interpretation while attending a bar admission course, was to be characterized as a bursary for purposes of s. 56(1)(n) rather than a social assistance payment for purposes of s. 56(1)(u). Nadon J.A. stated (at p. 5013) that:
"If the true purpose of a bursary is to provide financial assistance to students, then it makes no sense to exclude from the definition thereof funds awarded on condition that financial needs be assessed."