Hal_Al
Level 15

Education

The bursary income is reportable and taxable. It is reported as "other income" on line 21 of Schedule 1.  Scholarship (bursary) income is only tax free if used for qualified expenses (tuition fees and course materials).  Since it was paid for research, it is reported as other income (line 21), and not scholarship income (line 1 of form 1040).

 

You may not use tuition expenses paid in 2017, or for 2017, to claim a deduction or credit on your 2018 tax return. So the meaning of "notice of assessment" or whether the Canadian school is an eligible institution is not relevant.