As you know, exemptions for GST come up all the time as an issue. There's a general reluctance to have exemptions from GST because it's a tax of general application in Canada, but I take your point.
Students sometimes have cash challenges and they don't have much money in their pockets. There are different ways of structuring that. I suppose one could do grants directly to students, but that might be viewed as interfering in an area of provincial jurisdiction also. I'm prepared certainly to look at suggestions of how to make that effort more effective.
The point is to assist students, and if there's a better way of accomplishing that goal, then I'm happy to review that with you.