[Question] When is funds classified as a Bursary for Income Tax purposes

[Christel]

We have a client that has paid for a friends daughter's school fees as the friend has financial troubles. Now they want us to claim this as a "bursary", which would normally be tax deductible. But, the way we understand the section dealing with bursaries, is that the person needs to be related (i.e. a direct relative) to an employee that works for the entity or it needs to be an employee. This person is merely a friend with no employment options etc at this pty. We would thus need to add the amount back for income tax workings..?? The school also cannot provide us with a Sec 18a certificate. I would appreciate some assistance in this regard. Thanks.