Article 20

Table of Contents

Article 20 - Students
Cases(1)
See Also(1)
Administrative Policy(1)

Cases

Qing Gang K. Li v. The Queen, 94 DTC 6059, [1994] 1 CTC 28 (FCA)

The taxpayer, a Chinese citizen, entered Canada on a visitor's visa in 1984, and in 1987 married a Canadian citizen and applied for landed...

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See Also

Gu v. MNR, 91 DTC 821 (TCC)

In order to secure funds required to complete his doctoral program at the University of Toronto, the taxpayer (who was a resident of China)...

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Administrative Policy

24 June 2011 External T.I. 2011-0409741E5 F - Déductions d'impôt sur une bourse de recherche

A Chinese student worked at the organization’s premises on a doctoral thesis and who was not enrolled in a Canadian university received a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(o) assistance received by unenrolled student towards Ph.D. thesis research assistance was a research grant under s. 56(1)(o) 118

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