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hello i am having trouble with this practice question. please let me know which is the answer Which is not included in an Educational Assistance

hello i am having trouble with this practice question. please let me know which is the answer

Which is not included in an Educational Assistance Payment, and why?

a)Subscriber contributions, because they are not taxable

b)Canada Education Savings Grant, because it is returned to the subscriber

c)Canada Learning Bond, but it is never taxable

d)Investment income, because it is taxable

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