Guide to Obtaining a Certificate of Eligibility from the Ministère de l'Enseignement supérieur, de la Recherche, de la Science et de la Technologie (MESRST)
An international hire (or a returning Canadian or a returning permanent resident of Canada) appointed to a professorial position in a Quebec university may be eligible for a provincial tax exemption from the Government of Quebec, provided that the eligibility criteria set out by the Government are met.
To consult the guide found on the MESRST's MELS website, please click here
McGill University Deadline
The applicant must complete the form entitled "Application for an Eligibility Certificate Issued by the Ministère de l'Éducation, du Loisir et du Sport" and submit it to Veronica Nahorniak, Tax Holiday Coordinator, Human Resources at 688 Sherbrooke Street West, Suite 1520 for signature no later than February 1st in the year following the initial appointment in order to meet the MESRST's deadline.
However, if the request is submitted after this deadline, the applicant may be eligible from the beginning of the taxation year in which his or her request was submitted until the expiry of the five-year period from the date he or she began work.
Tax Holiday Coordinator
Contact the Immigration & Relocation Services section of Human Resources by telephone at 514-398-5598 to speak to the Tax Holiday Coordinator.
Response Time
Candidates should anticipate a minimum of 2 months response time by the MESRST upon receipt of the candidate's application.
University Procedures upon Receipt of the Candidate's Certificate
On receipt of your certificate, the Tax Holiday Coordinator submits a copy to the Payroll Department. This authorizes Payroll to stop making provincial tax deductions.
Action Required of the Recipient of the Tax Holiday Certificate
Each year, the recipients of the eligibility certificate must submit the certificate when filing their personal Quebec income tax return.
Renewal of the Tax Holiday Certificates
The certificate must be renewed annually. Renewal deadlines are the same as first-time application deadlines. The Tax Holiday Coordinator sends out the renewal forms closer to the time of renewal.