Which statement about personal income taxation is true?

The statement regarding academic post-secondary scholarships being nontaxable is accurate because scholarships and grants used to pay for qualified education expenses, such as tuition, fees, and course-related expenses, are typically exempt from income tax. This tax benefit is designed to encourage education and reduce the financial burden on students and their families.

The other options do not hold true under the current tax regulations, as tuition fees generally do not qualify for a direct deduction from net income, spousal support payments received are indeed considered taxable income to the recipient, and there are specific rules regarding moving expenses that differ from the claim of only the first $10,000 being non-taxable. Understanding these nuances helps clarify the overall framework of personal income taxation and highlights the importance of identifying the tax treatment of various financial items.