Income Tax Act — I-3.3 56
unt received by the taxpayer in the year under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Employment and Social Development; Research grants (o) the amount, if any, by which any grant received by the taxpayer in the year to enable the taxpayer to carry on research or any similar work exceeds the total of expenses incurred by the taxpayer in the year for the purpose of carrying on the work, other than (i) personal or living expenses of the taxpayer except travel expenses (including the entire amount expended for meals and lodging) incurred by the taxpayer while away from home in the course of carrying on the work, (ii) expenses in respect of which the taxpayer has been reimbursed, or (iii) expenses that are otherwise deductible in computing the taxpayer’s income for the year; Refund of scholarships, bursaries and research grants (p) amounts as described in paragraph 60(q) received by the taxpayer in the year from an individual; Education savings plan payments (q) amounts in respect of a registered education savings plan required by section 146.1 to be included in computing the taxpayer’s income for the year; Registered disability savings plan payments (q.1) amounts in respect of a registered disability savings plan required by section 146.4 to be included in computing the taxpayer’s income for the year; Financial assistance (r) amounts received in the year by the taxpayer as (i) earnings supplements provided under a project sponsored by a government or government agency in Canada to encourage individuals to obtain or keep employment, (ii) financial assistance under a program established by the Canada Employment Insurance Commission under Part II of the Employment Insurance Act , (iii) financial assistance under a program that is (A) established by a government or government agency in Canada or by an organization, and (B) [Repealed, 2022, c. 10, s. 407] (C) the subject of an agreement between the government, government agency or organization and the Canada Employment Insurance Commission because of section 63 of that Act, (iv) financial assistance provided under a program established by a government, or government agency, in Canada that provides income replacement benefits similar to income replacement benefits provided under a program established under the Employment Insurance Act , other than amounts referred to in subparagraph (iv.1), (iv.1) financial assistance provided under (A) the Canada Emergency Response Benefit Act , (B) Part VIII.4 of the Employment Insurance Act , (C) the Canada Emergency Student Benefit Act , (D) the Canada Recovery Benefits Act , (D.1) the Canada Worker Lockdown Benefit Act , or (E) a program established by a government, or government agency, of a province, that provides income replacement benefits similar to income replacement benefits provided under a program established under an Act referred to in any of clauses (A) to (D), or (v) amounts received by the taxpayer in the year under the Wage Earner Protection Program Act in respect of wages (within the meaning of that Act); Grants under prescribed programs (s) the amount of any grant received in the year under a prescribed program of the Government of Canada relating to home insulation or energy conversion by (i) the taxpayer, other than a married taxpayer or a taxpayer who is in a common-law partnership who resided with the taxpayer’s spouse or common-law partner at the time the grant was received and whose income for the year is less than the taxpayer’s spouse’s or common-law partner’s income for the year, or (ii) the spouse or common-law partner of the taxpayer with whom the taxpayer resided at the time the grant was received, if the spouse’s or common-law partner’s income for the year is less than the taxpayer’s income for the year to the extent that the amount is not required by paragraph 12(1)(u) to be included in computing the taxpayer’s or the taxpayer’s spous