Mbarga v. The Queen, 2005 DTC 1447, 2005 TCC 595 (Informal Procedure) -- summary under Paragraph 56(1)(n)

An amount paid by Alberta Human Resources and Employment directly to the University of Calgary to enable the taxpayer to take a technology program constituted a "bursary" ("an endowment given to a student") and also was "received" by the taxpayer given that "the law is clear that 'receipt' includes constructive receipt" (p. 1448), i.e., the enjoyment of advantages without necessarily having them in one's hands.