Here is a CRA letter on payments by non-profits to members and students and how it may affect status

PRINCIPAL ISSUES:
1. How are certain payments to members taxed and what are the reporting requirements of the organization in respect of the payments?
2. Do the payments disqualify the organization from being exempt from tax under 149(1)(l) of the Act?
3. Should payments made to non-residents or Canadian students outside Canada be treated differently?

POSITION: 1. The payments could be bursaries or gifts, but are likely social assistance payments pursuant to 56(1)(u) of the Act.
2. Yes, possibly.
3. Reference to relevant guide.

REASONS: 1. Payments are made on the basis of a means, needs or income test.
2. Income cannot be made available for the benefit of members.
3. Canadian residents attending school in another country could still be resident in Canada.