Any scholarship income you've received will be included in box 105 of your T4A slip. When reporting your scholarship income, you will need to indicate the type of award.
When is scholarship income exempt from tax?
|
Situation |
Exempt from tax? |
The details |
|
If you received the amount for attendance in a full-time program. |
Yes |
The award will not be included on your return. |
|
If you received the amount for attendance in a part-time program. |
Maybe |
The amount of the award is exempt from tax as long as it is equal to or lesser than what you paid for tuition or related costs. This award also qualifies for the basic $500 scholarship exemption. The taxable amount, if any, will be included on line 13010. |
|
If you received the amount for attendance in a part-time program, and you are eligible for the disability tax credit, or you were unable to attend on a full-time basis because of a mental or physical impairment. |
Yes |
In this case, you should indicate “full-time” |
|
If you received the amount in a post-doctoral fellowship. |
No |
The amount is fully taxable, and will be included on line 13010. |
|
If you received the amount as an artist's grant. |
Maybe |
The amount of the award is exempt from tax as long as it is equal to or lesser than what you paid in related eligible expenses. This award also qualifies for the basic $500 scholarship exemption. The taxable amount, if any, will be included on line 13010. |
|
If you received the amount as a research grant. |
Maybe |
Report also your related allowable research expenses. The net amount will be included on line 10400. |
|
If you received the amount as an Apprenticeship Grant, and received either the Apprenticeship Incentive grant or the Apprenticeship Completion grant in the year. |
No |
Report the income in box 105 of your T4A slip. The income will be included on line 13010. |
|
If you received the amount for attendance in elementary, or secondary school. |
Yes |
The award will not be included on your return. |
|
Other scholarships, or any other type of award. |
Maybe |
The basic $500 scholarship exemption applies. The taxable amount, if any, will be included on line 13010. |
Report OSAP grant (box 105 of a T4A)
If you received an OSAP grant (box 105 of a T4A), you'll need to report it as either full-time or part-time scholarship income. These grants are not the same as your student loan.
If you received this amount in the year after you were a full or part-time student, you can still claim the scholarship exemption (select "scholarship income") despite the warning in the Review section.
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