Summary of Issue: University Grants

Decision 68219 Full Text of Decision 68219

The claimant disputes the determination that the grant he received comprises earnings because it is a conditional payment. He says it is probable that he may not be able to complete his doctoral thesis and in that event he will have to repay the entire grant. The reasoning he advances is that "'earnings' is something you 'earn', something that cannot be taken away from you in the future". That reasoning avoids the fact that compliance with the condition is a matter within the control of the claimant. If he does comply he cannot expect to retain both the grant and the employment benefits."

Decision 45788 Full Text of Decision 45788

Commission ruled that a $17,000 subsistence grant received from the Canada Council was income. Decision reversed by BOR. Before the Umpire, the Commission argues that a grant made with a condition that some activity be performed or a product supplied by the recipient is a contract of service. Umpire found that the Commission was justified in allocating the grant.

Decision 40775 Full Text of Decision 40775

Umpire decided that where being a registered tuition paying student is a condition of the graduate student's employment, the tuition fees are an allowable deduction under EIR 35(10)(a). Umpire reasoned that under the terms of the claimant's contract of employment, these moneys were an expense directly incurred in order to have earned the income from the employment contract.

Decision 35272 Full Text of Decision 35272

Held that monies paid to teaching assistants as "Departmental Research Scholarships" for the months of May to August 1995 were income paid under a contract of service and subject to allocation under Reg. 58(3) and (4).

Decision 23520 Full Text of Decision 23520

Post-graduate student at Carleton University in receipt of a research award (a means to attract graduate students) carrying with it the possibility that some work might be required. Contract held to exist. Whether or not services were performed, and who they were performed for, is of no consequence.

Decision 16886A Full Text of Decision 16886A

Research grant from University payable monthly. In return, claimant had to perform the duties of a research assistant. It matters not what the university authorities would call it or whether it is income under the Income Tax Act.

Decision 16292 Full Text of Decision 16292

Receives an allowance from the "income support fund for doctoral student in geography" from Laval University. Bound by contract. According to Regulation 57(1)(a), it is not necessary that services be provided.

Decision 15586 Full Text of Decision 15586

On unpaid leave in order to take courses; the collective agreement provides for the payment of a $2,500 grant for each semester. This grant is paid by the employer under an earnings-value agreement, in accordance with 57(2)(a).

Decision 11686 Full Text of Decision 11686

Contract of employment with university; paid out of student fund. Two years later, contract changed to bursary. Issue is real nature of grant and services rendered, regardless of terms used.

Decision A-0010.85 Full Text of Decision A-0010.85

In return for work done, received an allowance out of doctoral student income support fund in effect at Laval University in Quebec. Insured's application to reverse judge's decision dismissed by Court.